About 3cd & 3cb

This query is : Resolved

Saroj Prusty (Querist)
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01 October 2013 I am an Accountant. Sir I want to know can i revised 3cd & 3cb after submit all paper. This is only for my knowledge. please advise me sir this is very urgent.

Ganeshbabu K

Ganeshbabu K (Expert)
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01 October 2013 Yes,,A Chartered Accountant who is appointed as tax auditor by the Assesse have the power to revise Tax audit report..
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Kindly Refer to 9th question from ICAI recently released FAQ on Tax Audit

https://220.227.161.86/30876dtc20779.pdf

Nikhil Kaushik

Nikhil Kaushik (Expert)
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01 October 2013 You have the right to issued revised report.

At the time of changing the report, you need to clarify the reasons which could:

1. revision of account.

2. change in law

3. change in interpretation

4. change in accounts

CA Pallav Singhania

CA Pallav Singhania (Expert)
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01 October 2013 Tax Audit report E-filled can not be revised in normal course,
However, in case of accounts are revised in the following circumstances, the audit report efilled can also be revised:

1. Revision of Accounts after adoption in AGM.
2. Change in law with retrospective Effect.
3.Change in interpretation of Law {CBDT notification or Circulars}

In case tax audit report efilled revised, the Auditor shall state that it's a revised report and also state the reason behind...

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