18 September 2013
1)e-filing of ITR and Tax Audit report are independent actions. However, it is advisable to first upload tax audit report and then file IT return.
2)Without approving tax audit report,how can u say that return was filed after considering disallowances mentioned in tax audit report
3)So recommended to file return after acceptance of tax audit report
4)Date of acceptance of audit report can be taken as date of furnishing audit report which is mandatory to show in ITR6