Tax audit date extended for efiling but manual submission co

Manual Submission of Tax Audit Report before 30/09/2013 at Income Tax Assessing Officer

is required for those Assessee only

who are unable to submit Tax Audit Report electronically before 30/09/2013

and are required to submit the same audit report electronically before 31/10/2013.

As per my understanding,

Assessee who are able to submit tax audit report electronically before 30/09/2013, are not required to submit Manual Tax Audit Report at Income Tax Assessing Officer.

I think in Para (a) Second Line, of the said notification, instead of using word 'MAY ALSO', Word 'MAY' is proper.