Question ID :
44955
Revision of Tax Audit Report
Query relates of tax audit of firm.
Type of error- wrong ESI PF dates entered inadvertently in tax audit but entered correctly in ITR.
Query
1)Is revision of Tax audit report possible by new appointed auditor due to death of original auditor?
2)is signing of financials required again by new auditor with new udin?
Posted by
AMIT JAIN
on
Jan 06, 2026
Filed Under
AUDIT
Answer ID :
86055
1) Yes, fresh appointment needs to be made
2) Yes, as when submitting revised tax audit report by new auditor
Posted by
CA. SURAJ KUMAR CHOUDHARY on
Jan 17, 2026
Answer ID :
86061
sir,
Since the ITR is filed with correct figures and clerical error in TAR, you need to revise TAR with fresh UDIN with reason of clerical error.
Posted by
CA.veerendra.T.Murashillin on
Jan 21, 2026