Ministry of Corporate Affairs vide Companies (Auditor’s Report) Second Amendment Order, 2020 dated December 17, 2020 deferred the applicability of Companies (Auditor’s Report) Order, 2020 (“CARO”) deferred to April 1, 2021.
The Order can be accessed at: http://egazette.nic.in/WriteReadData/2020/223784.pdf
 Order, 2020 deferred to April 1, 2021){kind=link}