21 October 2019
In the audit report filed (accepted/approved. by the assessee) TDS made and return filed is inadvertently omitted to be reported, what is the consequence? Should revised audit report to be filed?
21 October 2019
Yes, it can be revised. However In case of revision, the audit report should be given in the manner suggested by the Institute in SA-560 (Revised) “Subsequent Events”