Link between Income tax and Statutory audit

In my view company shuld get its accounts audited for Jan 08 to March 08 under Income Tax Act only.

And when company holds AGM it shuld get its acounts audited under Company's Act for the period from 1st Jan 2008 to jan 2009 or to till the day before AGM.

As per section 139(1), a corporate assesee is required to file the Return of Income by 30th September for the year ended on 31st March, irrelevant of Calender year followed by company.

Refer Circular 561 dated 22.05.1990, If Accounitng year is different from financial year, the tax auditor will carry out the audit for the relevant period relating to the financial year and submit his report in Form 3CB alongwith 3CD as required in the rule 6G(1)(b).