Revision of form 3cd

13521 views 8 replies

I heard that we can revise the form 3ca and 3cd after it is accepted by the client. What is the procedure,please let me know as soon as possible.

Replies (8)

Same procedure as in Original 3CB. 3CD, except that this time the Chartered Accountant will use "Revised" option instead of "Original" in type of Audit report... No changes in procedures at the end of client/assessee... He/She has to accept the Revised Audit report uploded by the CA, as earlier..

Just request your CA to upload a revised Audit report.. [[though, He'll have to specifically mention the purpose of Revision in Audit report]]

Tax Audit report E-filled can not be revised in normal course,
However, in case of accounts are revised in the following circumstances, the audit report efilled can also be revised:

1. Revision of Accounts after adoption in AGM.
2. Change in law with retrospective Effect.
3.Change in interpretation of Law {CBDT notification or Circulars}

regards,

Originally posted by : Aryan Singhania (Pallav)

Tax Audit report E-filled can not be revised in normal course,
However, in case of accounts are revised in the following circumstances, the audit report efilled can also be revised:

1. Revision of Accounts after adoption in AGM.
2. Change in law with retrospective Effect.
3.Change in interpretation of Law {CBDT notification or Circulars}

regards,

Yes Aryan, You're right...

Under normal circumstances.... But there's an option to file revised Audit report choosing "Other" as reason for revision and  the system specifically ask the CA to state the reason for revision...

Since many people are experiencing data transmission error /file corruption  with the recently introduced Online audit reports and uploaded annexures, we can use this option...

--- ((like, when the assessee checks under "worklist" to approve the 3CB.CD uploaded by his CA, the Reports and BS and P&L shows : 'file damaged' error))---- 

Cuz, if we left this issue unattended and the assessee approves the TAR uploaded by the CA, even the ITD wouldnt be able to access the damaged file,, Anyhow the system will show succesfully e-filed message, but with an unreadable PDF annexures & TAR, possibly.... 

 

Can we file Revised Tax Audit Report as we file revised ITRs ?

If due to error and omission, some entries are missing which has to be mentioned in balancesheet and profit & loss a/c like tds recievable then can we file Revised Tax Audit Report ?

Please guide me.

I have also filed revised 3CA-CD on 21.9.2014, no issues in revised e-filing...

But I just wanted to know repurcursions on client - whether his case automatically gets taken up for scrutiny or something like that...

Clerical error while filling online utility is bound to happen.... Anybody knws what will be repurcursion on client???

I have also filed revised 3CA-CD on 21.9.2014, no issues in revised e-filing...

But I just wanted to know repurcursions on client - whether his case automatically gets taken up for scrutiny or something like that...

Clerical error while filling online utility is bound to happen.... Anybody knws what will be repurcursion on client???

1. Shall we revise an audit report when the date on Balance Sheet (attached in 3CA) is wrong and the     date on Profit & Loss A/c and other annexures are correct?

2. My other question is what will be the consequence if we file the revise Form 3CA due to an expense being recorded in wrong head?

I wrongly attached last year sundry creditors debtors list while uploading attachments how can i rectify it

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 27 June 2026
Article

SNCO

Mumbai

CA Inter

View Details
Company
25 June 2026
AUDIT MANAGER

JDAS & ASSOCIATES

New Delhi

CA

View Details
Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details
Company
04 June 2026
Semi Qualified CA

Goyal Puneet & Associates

New Delhi

CA Final

View Details
Company
Featured 24 June 2026
HEAD - AUDIT AND TAXATION

A R JADHAV AND ASSOCIATES

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 18 June 2026
Article Assistance

RB KESHRI & CO.

Mumbai

CA Inter

View Details
Company
20 June 2026
Chartered Accountant

ANV & Company

New Delhi

CA

View Details