05 March 2013
Indirectly it is compulsory because of while filing of ITR for the audit case we have to disclose the name of the auditor and firm name of the auditor where he working and membership no and firm reg no etc... As well as at the schedule OI(means not Other Income it means other information) this schedule maximum details of tax audit report(i.e date in tax audit report) so there is no provision for filing of audit report at the time of filing of ITR either e-filing or manual but indirectly we filing audit report.
The above said based on the tax audit report view is you required this or another audit report.