If in Form 3CB 3CD for FY 2021-22 of a Proprietorship Firm, The option "No" is selected in clause 8(a) "Whether the assessee has opted for taxation under section 115BA / 115BAA/115BAB / 115BAC /115BAD
Now the assessee want to file the ITR in the new regime u/s 115BAC .
Do the auditor have to revise the Tax Audit Form before filing ITR of the firm?
No need to revise TAR, but form 10IE need to be filed before filing ITR before 31.10.2022 (provided filing ITR under new regime, first time)
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