Query on Tax Audit

A user is asking if it's possible to conduct a tax audit for the financial year 20-21 under Section 44AD after already filing their Income Tax Return for that year. They've noted their turnover is below £2 Crores. The response explains that typically, a tax audit report is filed before the Income Tax Return, and attempting to file it afterwards might present practical difficulties, although the formal procedure involves accepting the CA-approved audit report before filing the IT return.