21 November 2025
No, you cannot revise Form 3CA–3CD for AY 2019–20 now. The Income Tax portal allows revision of tax audit reports only if the original filing was defective or incorrect, but such revision must be done within the statutory timelines. As of November 2025, the window for revision is closed. The system will not accept a revised Form 3CA–3CD for AY 2019–20. Any correction at this stage can only be addressed through rectification under Section 154 or by making submissions during assessment/appeal proceedings, not by revising the audit report itself.