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Tax audit

Faheem Akram (802 Points)

08 October 2018

Can we revise tax audit?

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CA Sunil Kumar (Chartered Accountant) (4524 Points)
Replied 08 October 2018

It may be pointed out that report under section 44AB should not normally be revised. However, 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’s circular, judgments, etc.

(iv)Any other reason like system/software error requiring change in report already uploaded.

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Faheem Akram (802 Points)
Replied 08 October 2018

Suppose wrong ledger account posted ( Not a company)

CA Sunil Kumar (Chartered Accountant) (4524 Points)
Replied 08 October 2018

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.

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