Revision of tax audit report allowed where post-filing payments require recalculation of disallowances, revised report to be furnished timely. A new sub-rule permits revision of the tax audit report by furnishing a revised auditor's report, signed and verified, before the end of the relevant assessment year where payments made after initial filing necessitate recalculation of disallowances under provisions governing deductible expenditures and timing of deduction. Concurrently, Form 3CD is amended to require disclosures about opting for specified taxation regimes, detailed reporting of undervalued property transfers with a tabular format, adjustments to written down value including exclusion of goodwill, and a restructured schedule for brought forward losses and depreciation reflecting adjustments linked to opting into alternative tax regimes.