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Revision of form 3cd

chork (student) (143 Points)

25 September 2013

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.

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(Guest)

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]]

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CA Pallav Singhania (❤ Work Hard Party Harder ❤) (32322 Points)
Replied 09 October 2013

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,

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(Guest)

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....

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kaluram (ca article) (24 Points)
Replied 15 September 2014

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.

Shruti Arora (CA Practice ) (76 Points)
Replied 25 September 2014

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???

Shruti Arora (CA Practice ) (76 Points)
Replied 25 September 2014

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???

CA Diwakar Jha (Chartered Accountant) (1746 Points)
Replied 17 October 2015

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?