Tax Audit Due date after penalty

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Tax Audit Due date after penalty
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Last date for tax audit is 15th February 2021
Return filing last date with penalty is 31-03-2021. And therefore I think Tax Audit filing last date is same alongwith penalty.
Due date for tax audit is 15th of January and for the parties whose audit is going to be done on 15 January the date of return filing will be 15th of February


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