Clause 26 of Form 3CD seeks details of liability incurred in respect of any sum referred to in clause (a), (b), (c), (d), (e), or (f) of Section 43B in the previous year and was paid or not paid on or before the due date for furnishing the Return of Income of the previous year.
Since the due date of filing of the tax audit report is one month before the due date of filing of return of income, it is practically not possible for the auditor to report if any payment is made after the filing of the tax audit report but before the due date of return of income.
To address this difficulty, the CBDT has inserted sub-rule (3) in Rule 6G to provide that the tax audit report may be revised by the person by getting a revised report of audit from an accountant, duly signed and verified by such accountant, and furnish it before the end of the relevant assessment year for which the report pertains if there is payment by such person after furnishing of the report which necessitates a recalculation of disallowance under Section 40 or Section 43B.