Regarding section 148 of the income tax act


This query is : Resolved 

(Querist)
27 April 2018 A tax audit client got notice under sec148 of The IT Act.Now we are filing return against the notice u/s 148.Is it necessary to file Form 3CB& 3CD again?If so how to file? (i.e revised)

27 April 2018 1. Tax audit report can be revised. But reason for revision must be justified and the
report should be framed as in SA 560 (revised).

2. Revised tax audit report can be e-filed.

Ps:- Please understand that revision /non revision of tax audit report is a sword
having two way edges


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