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Relevance of 31st October

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FM said, due dates for all return extended from 31st july and 31st october to 30th November. For which assesses 31st oct wad the due date??? Although it is specifically mentioned that tax audit due date extended from sept 30 to 31st oct.
kindly explain
Replies (3)
As per budget 2020, due date of Tax Audit filing was 30th September but due date for ITR filing in case of Tax audit was 31st October.
The thing is that IT Depart had previously extended the Tax Audit Due date from 30th Sept to 31st Oct for Audit Cases.
So, basically Tax audit report and Tax audit return dates are normally 30 sep except in any exemption granted by government?


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