The deadline for submitting an income tax audit report for the financial year 2023-24 (assessment year 2024-25) was October 7, 2024. If you need to make any modifications and submit a revised audit report to replace the originally filed tax audit report, you must do so before the conclusion of the relevant assessment year.

"For the current assessment year of 2024-25, the deadline for uploading a revised tax audit report pertaining to financial year 2023-24 shall be March 31, 2025," says SR Patnaik, Partner (Head - Taxation), Cyril Amarchand Mangaldas.

Under what circumstances you can file a revised tax audit report?

Chartered accountant Prakash Hegde says that a tax audit report that has been uploaded can only be revised under specific conditions outlined in Rule 6G.

Ankit Jain, Partner, Ved Jain & Associates explains what Rule 6G says. He says that a revised tax audit report is required to be filed if there are payments that impact disallowances under section 40 or 43B (such as late payment of expenses or taxes) after the tax audit report has been submitted. "If such payments are made before the due date of the ITR but after the initial tax audit, the report can be revised to reflect these adjustments. These include payment of TDS, bonuses, leave encashment or interest to banks," says Jain.