22 October 2016
we have filed our I.T.Returns which are audited case u/s 44AB. While verifying the online return we found there are mistakes in the return. Shall we rectify and file revised return and audit report.
22 October 2016
Report under section 44AB should not normally be revised. However, a member may be required to revise tax audit report on grounds such as :-
i) revision of accounts,
ii) change of law,
iii) change in interpretation.
Then the auditor must mention in the revised report that the said report is a revised report and a reference should be made to the earlier report also.
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