UDIN on Revised Tax Audit Report

As per my opinion,

New UDIN is required to be generated for revised tax audit report 

- only if there is change in Details provided while generating UDIN. 

- Otherwise not required.

There is need to generate new UDIN for Revised Tax Audit Report. but i am not sure that it will be counted as single tax audit or two, because there is no option to put the original UDIN while generating revised one. 

If you are cancelling old tax audit report and replacing it with the new report then you should cancel UDIN generated for old report and generate a new UDIN for the revised report.

In my opinion also you are required to generate new UDIN for Revised Tax Audit Report