05 October 2015
there is no last date for revision of tax audit report. If a report already signed needs any amendment, the CA has all the rights to revise it at anytime he realize the error or an error is brought to his notice.
17 October 2015
Sir, can it be treated as loophole of directions in guidance note, since there is no time limit, then we can file the tax audit report with some mistakes and later on we can rectify the same, and there should not be any tension of last date of filing TAR i.e. 30th Sep. of the Asst Year.
Further more the due date is written in the Guidance note is 30 sep of the asst year for non TP assesses, not for specfically original return, so one can have opinion that the last date is the 30 th Sep. for all the tax audit reports and not only for original tax audit report also.
By going this opinion, the tax audit report can be revised upto the last date on which the tax audit report can be filed for the assessment year. i.e. 30 th September or the extended date by CBDT, as the case may be.
CAclubindia
