Hi Priksh*t.... wat u said s rite.. i didn't get proper clarification in the circular... why iam asked this question is,iam in practise and i have exam on november 1st (appearing final first group). have no time to prepare..
It is the responsibilty of company to obtain audit report.Audit Report inclued annexure in form 3cd or 3cb.
Filling return of income along with audit report is also compani's responsibility.
Hence return of income should annexed with audit report along with Form 3cd , 3cb.
You can file the return after 31-10 , even if from 3cd is signed before 31-10.
I don't understant , why you want to file return after 31-10 , if everything is ready before 31-10.