Rule 6G - Report of audit of accounts to be furnished under section 44AB

Report of audit: revision allowed where post furnishing payments require recalculation of disallowances before assessment year end.

Audit reports under section 44AB must be filed in Form 3CA if accounts are audited under any other law, otherwise in Form 3CB; particulars go in Form 3CD. A furnished audit report may be revised by filing a revised report from an accountant, signed and verified, before the end of the relevant assessment year if post-furnishing payments necessitate recalculation of disallowances under the tax disallowance provisions.