How to upload revised 3cd
This query is : Resolved
28 September 2013
Dear Sir,
I want to just know whether Audit Form 3CD can be revised ,if yes please do tell me the process .
Regards
Dhiraj kumar
I want to just know whether Audit Form 3CD can be revised ,if yes please do tell me the process .
Regards
Dhiraj kumar
28 September 2013
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.
In view of the above guidance of ICAI, REVISED AUDIT REPORT along with revised financials ,signed by the tax auditor, should be obtained before initiating revised filing of the income tax return.
However, e-filing site permits revised filing.
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.
In view of the above guidance of ICAI, REVISED AUDIT REPORT along with revised financials ,signed by the tax auditor, should be obtained before initiating revised filing of the income tax return.
However, e-filing site permits revised filing.
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