01 October 2013
Tax Audit report E-filled can not be revised in normal course, However, in case of accounts are revised in the following circumstances, the audit report efilled can also be revised:
1. Revision of Accounts after adoption in AGM. 2. Change in law with retrospective Effect. 3.Change in interpretation of Law {CBDT notification or Circulars}
In case tax audit report efilled revised, the Auditor shall state that it's a revised report and also state the reason behind...
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