3CD REVISION

Yes, however have to mention the reason of revision at the time of revised filing.

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”. It may be pointed out that report under section 44AB Form 3CD should not normally be revised.

The revision of the Tax Audit report is directly related to taxation implications of the revised tax audit report.

The reasons of subsequent events are defined, but some puerperal reasons are also justified to revise the Tax audit Report.