Tax Audit date not preponed

Although  section 139(1) has been amended to prepone the due date of return of audit cases ...there is no corresponding amendment proposed in section 44AB. As per 44AB the specified date is as follows:

"“specified date”, in relation to the accounts of the assessee of the previous year relevant to an assessment year, means the 31st day of October of the assessment year"

There is no reference to 139(1) for the purpose of specified date.

Therefore , the tax audit date is not preponed.