13 December 2013
Actually "the return is accompanied by the report" is not possible lloking to the e-filing procedures. . However, there is no restriction on filing the Tax Report earlier than the Return. So, audit report can be filed before filing the return. It is acceptable and desirable too. In such a case it can not be said that the Report has not been filed. .
13 December 2013
As I know tax audit report is filed before filing income tax return.. After filing tax audit while filing income tax return we also have to mention date of filing of tax audit in income tax return.