Revision of Tax Audit Report

Normally it can not be revised 

However when there is change in accounts 

due to change in interpretation of laws etc on exceptional cases 

tax auditor may revise the tax audit report 

The e-filing portal allows uploading such Revised Audit Report by the CA for the same PAN and Assessment Year. Further, the utility provided by CBDT for filling/ uploading of the TAX Audit report further added under heading “OTHERS” under uploading TAB. When us tick on another, it will ask for further descripttion/details. But here you can write anything & upload the same to the department website. You can also make comments/observations in respect of a particular class of Form No.3CD are to be mentioned in the e-form at a space provided therein. Alternatively, they can be uploaded as PDF files in the field ‘Upload other report’ of the portal.