Accounting Income reported in Balance Sheet and Audited by Auditors,,,,and Taxable income are different.

1. If there is any change entries in tally (in Balance Sheet) which is already approved by Auditors...Then you have to communicate and Auditors will make revised audit report according to corrections...and file revised return

2. If there is any change in clerical matters (like Bank A/c no. wrongly quoted /director related details in ITR) which do not affect Balance sheet as well as profit and loss then no need to change audit reports...and file revised return.

Thanks and Regards.