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 ... Summary
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.
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TaxTMI 
TaxTMI 
