3cd

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satish kathiriya

satish kathiriya (Querist)
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04 October 2014 3cd can revised ? ?

Nikhil Kaushik

Nikhil Kaushik (Expert)
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04 October 2014 yes. it can be revised under following circumstances:

(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.