Tax audit revise
This query is : Resolved
03 November 2018
So far, Income Tax is concerned there is no restriction imposed for revision of tax audit report
03 November 2018
How to revise tax audit report ? If uploaded and approved
26 July 2025
Good question! Here's the lowdown on **revising a tax audit report** once it’s been filed and uploaded:
---
### 🔹 Can You Revise Tax Audit Report (Form 3CB & 3CD)?
* **Income Tax Department currently does NOT provide a formal online facility to revise or update an already filed tax audit report (Forms 3CB & 3CD) on the e-filing portal.**
* However, **technically, the Income Tax Act does not restrict a CA from issuing a revised tax audit report** if errors or omissions are discovered.
---
### 🔹 Practical Steps to Revise Tax Audit Report:
1. **Issue a Revised Audit Report Offline:**
* The auditor can prepare a revised **Form 3CB & 3CD** with the corrected information.
* The revised report should clearly mention it is a **“Revised Report”** with reference to the original report.
* Include reasons for revision and date of revision.
2. **Communicate with the Taxpayer:**
* Provide the revised audit report to the taxpayer.
* The taxpayer should keep both original and revised reports on record.
3. **File Revised ITR (if applicable):**
* If the revision impacts the income or deductions declared, the taxpayer should file a **revised income tax return** accordingly.
* Attach the revised audit report if re-filing is done.
4. **Inform the Assessing Officer (AO):**
* Optionally, submit the revised audit report during assessment or scrutiny.
* No formal submission or updation on the e-filing portal for tax audit reports is allowed as of now.
---
### 🔹 What If Tax Audit Report Is Uploaded and Approved Online?
* Once uploaded, **you cannot upload a revised Form 3CB & 3CD XML on the portal**.
* The portal does **not allow replacing or modifying** the original upload.
* So, revision is handled **offline/documentary**.
---
### 🔹 Summary:
| Point | Detail |
| -------------------------------------- | ------------------------------------------------------------------------------ |
| Is revision allowed? | **Yes**, no statutory bar on revising audit report offline |
| Can revised report be uploaded online? | **No**, portal doesn’t allow re-upload of Form 3CB & 3CD |
| How to deal with revision? | Issue revised report offline; inform client and AO; file revised ITR if needed |
---
If you want, I can help draft a **format/template for revised audit report** mentioning the corrections and reasons. Would you like that?
---
### 🔹 Can You Revise Tax Audit Report (Form 3CB & 3CD)?
* **Income Tax Department currently does NOT provide a formal online facility to revise or update an already filed tax audit report (Forms 3CB & 3CD) on the e-filing portal.**
* However, **technically, the Income Tax Act does not restrict a CA from issuing a revised tax audit report** if errors or omissions are discovered.
---
### 🔹 Practical Steps to Revise Tax Audit Report:
1. **Issue a Revised Audit Report Offline:**
* The auditor can prepare a revised **Form 3CB & 3CD** with the corrected information.
* The revised report should clearly mention it is a **“Revised Report”** with reference to the original report.
* Include reasons for revision and date of revision.
2. **Communicate with the Taxpayer:**
* Provide the revised audit report to the taxpayer.
* The taxpayer should keep both original and revised reports on record.
3. **File Revised ITR (if applicable):**
* If the revision impacts the income or deductions declared, the taxpayer should file a **revised income tax return** accordingly.
* Attach the revised audit report if re-filing is done.
4. **Inform the Assessing Officer (AO):**
* Optionally, submit the revised audit report during assessment or scrutiny.
* No formal submission or updation on the e-filing portal for tax audit reports is allowed as of now.
---
### 🔹 What If Tax Audit Report Is Uploaded and Approved Online?
* Once uploaded, **you cannot upload a revised Form 3CB & 3CD XML on the portal**.
* The portal does **not allow replacing or modifying** the original upload.
* So, revision is handled **offline/documentary**.
---
### 🔹 Summary:
| Point | Detail |
| -------------------------------------- | ------------------------------------------------------------------------------ |
| Is revision allowed? | **Yes**, no statutory bar on revising audit report offline |
| Can revised report be uploaded online? | **No**, portal doesn’t allow re-upload of Form 3CB & 3CD |
| How to deal with revision? | Issue revised report offline; inform client and AO; file revised ITR if needed |
---
If you want, I can help draft a **format/template for revised audit report** mentioning the corrections and reasons. Would you like that?
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