Applicability of 3ca report or 3cb report

but if i want to issue tax audit report in back date then what?

Form 3CA by companies. Form 3CB by individuals.

agree with above.... form 3ca to be issued...

It is specifically mentioned that Form 3CA is applicable when the Accounts of businesss and profession have been audied under any other law. It means before the tax audit is conducted, statutory should have been already conducted. 

The Report of 3CA was also drafted accordingly:

Form 3CA starts with :

"We report that the Statutory Audit of ................................was conducted by...................................................................and we annex hereto a copy each of  "

(a) the audited proft and loss account for the year ended 

(b) the udited balance sheet as at ...............

If the audit will not be carried out before 30th September, how the tax auditor can use the Form 3CA?

In my opinion, criteria for applicability of Form 3CA or Form 3CB is not the nature of assessee (specifically company or individual) but is "Whether the statutory audit under any law is conducted or not".