Query relating to adjustments in accounts

Are the adjustments pertaining to increase in sales or purchases ? If they are, then the tax audit report has to be changed,since gross and net profit change. Incase it's adjustment of the nature of amount recvd. from debtors and amount paid to creditors, then tax audit report can remain the same since you don't have to disclose that amount anywhere.

And if the assesee is liable to maintaing books of accounts U/S 44AA, and in the return form you've entered creditors and debtors as per old figure, then file a revised return.