Question ID : 44738

082701

TAR has been filed without filling clause 18 (depreciation particulars) Can we revise TAR filling assets details but not claiming Depreciation in a Partnership firm

Yes, a Tax Audit Report (TAR) filed under Section 44AB can be revised to include the particulars under Clause 18 (related to depreciation). The Income Tax Act, 1961, allows for the revision of a TAR if the original report contained errors or omissions. In your case, the omission of depreciation details can be rectified by filing a revised TAR.