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Revision of Tax Audit Report

Deep Ranjan (article) (113 Points)

19 March 2020

Can tax audit report be revised?
If yes, How?

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3 Replies

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 19 March 2020

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

Deep Ranjan (article) (113 Points)
Replied 19 March 2020

If there is change in account how can we revise tax audit report

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 19 March 2020

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.