Income tax vide Circular No. 05/2021 dated 25th March, 2021 has notified that the reporting under clause 30C and clause 44 of the tax audit report which relates to impermissible avoidance arrangement and Break up of total expenditure of entities registered or not registered under the GST shall be kept in abeyance till 31st March,2022.
https://www.incometaxindia.gov.in/communications/circular/circular_no_5_2021.pdf