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Chapter No. 07 - REVISED RETURN [Sec. 139(5)]
Is It Possible To File Auditor Report With Revised Return?
Where the assessee who is required to file the auditor’s report with its return but does not file the same with the original return, he can file the same with the revised return –CIT v. Sri Baldeoji Maharaj Trust1982 (5) TMI 18 -Allahabad HighCourt
Auditor's report: may be filed with a revised return to rectify omission from the original tax return. Where an assessee obliged to furnish an auditor's report with its income tax return fails to submit it with the original filing, the auditor's report may be furnished subsequently with the revised return, permitting rectification of that omission under the return amendment regime. of Press 'Enter' after typing page number.
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