ICAI: Reporting of TDS Payable under Clause 26 of TAR
Clarification on Reporting of TDS Payable under Clause 26 of the Tax Audit Report As per the Revised Guidance Note on Tax Audit (October 2025 edition) issued by the ICAI, it has now been clarified that TDS Payable is not required to be reported under Clause 26 of Form 3CD of the Tax Audit Report. …