Relevance of 31st October

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
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Quick Summary
This discussion clarifies the relevance of the 31st October deadline for tax filings. Originally, the tax audit filing due date was 30th September, with the Income Tax Return (ITR) filing due date for those requiring a tax audit being 31st October. However, recent government extensions have pushed the final due date for all returns, including those related to tax audits, to 30th November.

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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