SEO Sai Gr. Hosp.
196737 Points
Joined July 2016
As per rule 6G (3), w.e.f. 1.4.2021 the tax audit report in Form No. 3CA, Form No. 3CB and Form No. 3CD may be optionally revised.
It can be revised after it is furnished under rule 6G. It finds support from the expression โafter furnishing of report under sub-rule (1) and (2)” used in the later part of the sub-rule (3). It can be revised by the person who is obliged to get his accounts audited in accordance with the provisions of section 44AB.
The same can be revised in the following way: (a) by getting revised report of audit from an accountant, duly signed and verified by such accountant, and (b) by furnishing the revised report; (c) the revised report is to be furnished before the end of the relevant assessment year for which the report pertains.