I want to know that if any assessee his income above 60 lacs and liable for audit. He doesn't file his return up to 30 sept. then it is necessary to submit his audit return to income tax department before sept.
If the Assessee is Covered U/s 44AB than tax audit is compulsory. Now while filling the Income tax Return of Such assessee, you need to fill the details about the auditor.
whane you are covered u/s 44ab you need to file return of income in e form (e-filling).
One more thing, i would like to share with you that, The Audit report is nor required to submitted to the IT department.