Wrong disallownace shown in efilled audit reprot

This query is : Resolved

anuj (Querist)
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06 October 2013 R/sirs

In e filled audit report, I have wrongly shown bonus of Rs. 78700/- in column As per [Section 36(1)(ii)]Any sum paid to an employee as bonus or commission for service rendered, where such sum was otherwise payable to him as profits or dividend.

I have filled audit report on 20/09/2013.

What the consequence of above? while processing of return will this be included in income?

should i revise audit report now or nothing to do?

Please suggest

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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06 October 2013 Addition is warrantable in assessment. Though this is not a legal cause for revision , seek the facility available in income tax portal to revise the report.

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anuj

anuj (Querist)
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06 October 2013 thanks for reply sir, so as per your suggestion, i should go for revision....

date of filling audit report to change as date of revision ?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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03 August 2025 Yes, since the bonus amount was wrongly shown as a disallowance under Section 36(1)(ii), it may lead to an addition in your income during assessment, which might not be correct.
What you should do:
Revise the audit report to correct this mistake.
The date of filing the audit report will be updated to the date of revision.
Ensure you file the revised report as soon as possible to avoid any complications or notices from the department.
Important notes:
Filing a revised report shows your intent to rectify the error in a timely manner.
The revised report should clearly reflect the correct treatment of the bonus amount (i.e., no disallowance if it’s rightly payable to employees).
Keep a copy of both original and revised reports for your records.

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