Income tax audit report

This query is : Resolved

Report Abuse Follow Query Ask a Query

raj kumar

raj kumar (Querist)
Follow

23 October 2013 can an auditor revise its Tax audit report uploaded to income tax portal?

CA Pallav Singhania

CA Pallav Singhania (Expert)
Follow

23 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...