audit revise fy 17 18

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can i revise FY 17-18 audit statement and form 3cb
Replies (1)
There is no limit to revise the Tax audit reports.But it can be revised only to meet some technical requirements.
(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.


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