Income tax vide Circular No. 10/2020 dated 24th April 2020 it has been decided that the reporting under clause 30C and clause 44 of the Tax Audit Report shall be kept in abeyance till 31st March 2021.
Clause 30C of Tax Audit Report deals with the impermissible avoidance arrangements entered by the assessee during the previous year.
Clause 44 of the Tax Audit Report deals with the Break-up of the total expenditure of entities registered or not registered under the GST.
https://www.incometaxindia.gov.in/communications/circular/circular_no_10_2020.pdf