REVISION of Tax audit report

Hi As per section 44AB of the Income Tax Act, 1961, report under section 44AB should not normally be revised. However, as per the Guidance Note on Tax Audit Report issued by ICAI, sometimes a member may be required to revise his tax audit report on grounds such as: (i) revision of accounts of a company after its adoption in annual general meeting. (ii) change of law e.g., retrospective amendment. (iii) change in interpretation, e.g. CBDT Circular, judgements, etc. (iv) others i.e software error/ error in uploading etc.(taken from Department Website) Hence, in this case, the Tax Audit Report may not be revised as the reason given by you does not fit in the reasons listed above. You may need to revise the acounts if you want to make the changes in the Tax Audit Report. Also, the time limit of revision of Tax Audit Report is within 1 year of the date of filing of original return.

how to change attachment in other forms as a part of tax audit report