I have some query regarding filing ITR and submitting Tax Audit Report u/s. 44AB. As per law, in case ITR is flied there is no need to enclose any document with ITR (including Tax Audit Report u/s. 44AB). But as per provision of section 271B - penalty is imposible for failure to furnish a report u/s. 44AB by the specified date. Then how the provision of section will be met in the following two situation :
1. ITR being filed before due date, but Audit report u/s. 44AB neither filed alongwith ITR nor furnished separately; and
2. ITR not filed before due date and Audit report u/s. 44AB also not furnished separately.