Due data of filing and accepting due date of audit report

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hello everyone,
I want to know that what is the due date of uploading audit report by CA and accepting audited report by Client.
Is these due dates are different. please share me the provision link of this also ...where is mentioned that these two due date are different .
Replies (3)
Entire process of uploading as well as accepting has to be completed by 7th of october i.e as per the extended time period so granted if the due date of the tax audit was 30th september.In simple terms your Tax audit forms has to be submitted on or before the due date or extended due date as the case maybe.
No sir it's not correct... both are different that I am sure.....but I am not able to get that provision ...so if anyone knows that provision please share that link
7th October for tax audit report filing and acceptance and 31st October, 2022 for ITR Filing

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