11 January 2018
Tax aufit report under section 44AB should not ,generally , be revised. However, a member may be required to revise his tax audit report on grounds such as:
+revision of accounts of a company after its adoption in annual general meeting.
+ change of law e.g., retrospective amendment.
+change in interpretation, e.g. CBDT Circular, judgements, etc.
+ others i.e software error/ error in uploading etc.
CAclubindia
