Rule 47 prescribes Form No. 26 for the audit report under section 63 — Part A or Part B depending on whether the person's accounts are audited under another law, Parts C and D for particulars — and allows a revised report where a later payment changes a disallowance under section 35 or 37.
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Rules 2026 · Rule 47
Tax audit (s. 63) — Forms 3CA/3CB/3CD
Rules 22-48
Which part (sub-rules 1 and 2). For a person carrying on business or profession who must get accounts audited by or under a law other than the Act: Part A of Form No. 26. For any other person carrying on business or profession: Part B. The particulars required under section 63 are also given in Parts C and D.
Revision (sub-rule 3). The person may revise the report by obtaining a revised report from an accountant under section 515(3)(b), signed and verified, and furnish it before the end of the relevant financial year succeeding the tax year to which the report relates, if a payment made after the report was furnished requires the disallowance under section 35 or section 37 to be recalculated.