Acceptance by assessee....

This query is : Resolved

Gourav dewangan (Querist)
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07 October 2024 Suppose last date for uploading audit report of proprietorship firm is 7th oct 2024 and last date for filling his ITR is 30th oct 2024. Auditor upload the audit report on 6th oct 2024 i.e. before due date. Now audit report is pending acceptance by assessee. My question is that what is last date to accept audit report by the assessee. Weather it is 7th oct 2024 or 30th oct 2024.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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07 October 2024 Audit report will be treated as filed only if "Valid UDIN has successfully been updated" and report is accepted by the assessee.
Uploading the audit report within due date by the auditor will be considered as filing within the due date.
Assessee has to accept audit report before filling ITR.