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Originally posted by : Aryan Singhania (Pallav) |
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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}
regards, |
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Yes Aryan, You're right...
Under normal circumstances.... But there's an option to file revised Audit report choosing "Other" as reason for revision and the system specifically ask the CA to state the reason for revision...
Since many people are experiencing data transmission error /file corruption with the recently introduced Online audit reports and uploaded annexures, we can use this option...
--- ((like, when the assessee checks under "worklist" to approve the 3CB.CD uploaded by his CA, the Reports and BS and P&L shows : 'file damaged' error))----
Cuz, if we left this issue unattended and the assessee approves the TAR uploaded by the CA, even the ITD wouldnt be able to access the damaged file,, Anyhow the system will show succesfully e-filed message, but with an unreadable PDF annexures & TAR, possibly....