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Date of furnishing of audit report and date of audit report

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14 August 2013 Should Date of furnishing of the Audit Report and Date of Audit Report should be same or not?
For A.Y. 2013-14, Does DATE OF FURNISHING OF THE AUDIT REPORT means that the date of uploading FORM 3CB-3CD on the Income Tax e-filing Portal or that the date of Audit Report furnished by a CA??? Please clarify.
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CS,CA F,Numrologi TusharSampat

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CS,CA F,Numrologi TusharSampat (Expert)
14 August 2013 ideally it should be on or before uploading the audit report.
date of furnishing audit report means date of uploading form 3CB-3CD.
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