About 3cd & 3cb


This query is : Resolved 

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.

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

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

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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