New Delhi, Sept. 24 -- For taxpayers required to get their accounts audited for assessment year (AY) 2026-27, the deadline to furnish the tax audit report is 30 September.

Taxpayers who have already filed their tax audit report should revisit the disclosures to check for errors, omissions, or inconsistencies that may need correction.

Isha Sekhri, Founder, Isha Sekhri & Associates LLP, said some of the common errors relate to basic business and tax details, as well as newly revised reporting requirements.

Sekhri said revision of a tax audit report should be treated as an exception rather than a routine exercise. Technically, the law does not create a separate legal category of a "pre-due-date revision". If an error is discovered after t...