Revision in tax audit report

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This discussion addresses whether a tax audit report can be revised due to a clerical error in the depreciation rate. The consensus is yes, a revised report can be filed. It clarifies that a new UDIN should be obtained, not revoked, and advises to use the original furnishing date in the ITR if it falls within the due date, even if the revised report is filed later.

CA ANANT KUMAR

CA ANANT KUMAR (Querist)
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24 January 2021 Can we revise tax audit report on the basis of clerical mistake in the depreciation rate?
If yes, what will be the date of furnishing audit report in the ITR, original one or the revised one as revised date will be after the due date.
And we will need to revoke UDIN and take new one.
Please advise.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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25 January 2021 Yes, file revised tax audit report with new date. Don't revoke UDIN take new one.

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CA ANANT KUMAR

CA ANANT KUMAR (Querist)
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25 January 2021 Thanks Sir, what will be the date of furnishing audit report in the ITR, original one or the revised one as revised date will be after the due date?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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26 January 2021 Put original one date as it's filled within due date.

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