Reg Belated Return
This query is : Resolved
17 February 2011
If belated return is tax audit case. What is the procedure to correct the tax audit information?
18 February 2011
Hi,
Will get back to you with complete info & workings,
Regards
CA. LOHITH.J
B.Com,ACA,CS,(ICWA),SAPM Hons,ITF Hons
Will get back to you with complete info & workings,
Regards
CA. LOHITH.J
B.Com,ACA,CS,(ICWA),SAPM Hons,ITF Hons
Message likes :
1 times
20 July 2025
Hey! About belated return and tax audit info correction, here’s what you need to know:
Situation:
You filed a belated return (i.e., after due date).
The case requires tax audit (Section 44AB).
But your tax audit details (like auditor’s report or audit info) need correction or updation in the return.
Procedure to correct Tax Audit information in Belated Return:
File a Revised Return (Section 139(5)):
You can file a revised return anytime before the completion of assessment.
The revised return allows you to correct any mistake or omission, including tax audit details.
Attach Correct Tax Audit Report:
Ensure that the correct tax audit report (Form 3CD and auditor’s certificate) is prepared by your Chartered Accountant.
Upload the corrected audit information along with the revised return.
Declaration:
In the revised return, declare the changes made.
Mention the correct tax audit details as per the auditor's report.
Time Limit for Revised Return:
Generally, the revised return can be filed before the Assessment Year end or completion of assessment, whichever is earlier.
For AY 2010-11 and onwards, revised return can be filed till end of relevant AY or completion of assessment.
If Due Date for Filing Belated Return is Over:
You can still file a revised return with correct audit info if assessment is not completed.
If the original return was belated, the revised return can still be filed within these time limits.
Important Notes:
Tax audit is mandatory if your turnover exceeds the prescribed limits (e.g., ₹1 crore or ₹50 lakhs as per laws applicable).
Always coordinate with your auditor before filing the revised return.
Situation:
You filed a belated return (i.e., after due date).
The case requires tax audit (Section 44AB).
But your tax audit details (like auditor’s report or audit info) need correction or updation in the return.
Procedure to correct Tax Audit information in Belated Return:
File a Revised Return (Section 139(5)):
You can file a revised return anytime before the completion of assessment.
The revised return allows you to correct any mistake or omission, including tax audit details.
Attach Correct Tax Audit Report:
Ensure that the correct tax audit report (Form 3CD and auditor’s certificate) is prepared by your Chartered Accountant.
Upload the corrected audit information along with the revised return.
Declaration:
In the revised return, declare the changes made.
Mention the correct tax audit details as per the auditor's report.
Time Limit for Revised Return:
Generally, the revised return can be filed before the Assessment Year end or completion of assessment, whichever is earlier.
For AY 2010-11 and onwards, revised return can be filed till end of relevant AY or completion of assessment.
If Due Date for Filing Belated Return is Over:
You can still file a revised return with correct audit info if assessment is not completed.
If the original return was belated, the revised return can still be filed within these time limits.
Important Notes:
Tax audit is mandatory if your turnover exceeds the prescribed limits (e.g., ₹1 crore or ₹50 lakhs as per laws applicable).
Always coordinate with your auditor before filing the revised return.
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