Annual Audit of company

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what is the cut off date for audit of companies ? whether any relaxation given due to covid
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Those who need to file their tax audit reports, including professionals with gross receipts more than ₹50 lakh and those running businesses with sales of up to ₹1 crore, can now file their returns by 31 January. The earlier deadline, after one extension, was 30 November in this case also.


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