Extension of filing itr... but tax audit reports?

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Itr can be filed uptil 17 Oct as per notice of extentiin but what about the tax audit reports 3cd etc? They can only be prepared if balance sheet is ready.. Is their date extended too? If not then extensions serves very little purpose.

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Return date extention itself shows the extention of tax audit because tax audit report can be submit before the Return u/s 139 which provide for the return fillig before due date and due date has extend to 17th of Oct.

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