We had done an audit for the A/y 2014-15, showing Commission income in the Profit & Loss A/c amount to Rs. 650000/- after we finalise our Audit and upload it online and return was also filed by the client showing the above mentioned commission income, the company paying commission, credit an additional commission amount to Rs. 400000/- in our A/c and it is receivable as on 31.03.2014. Now i need your professional advice regarding what should we do. 1) Whether to Revise the Income tax Return only and showing that additional commision on computation of Income Tax or 2) to revise the accounts and consequently revise our Audit Report or  3) Consider the income in next Financial year on receipt basis.

Thanking You

CA Sahil jain

Panipat