Thank you @igorpadykov for the reply,
Audio Codec DTS:
/* Connected with I2C0 */
nau8810: nau8810@1a {
#sound-dai-cells = <0>;
compatible = "nuvoton,nau8810";
reg = <0x1a>;
clocks = <&mclkout0_lpcg 0>;
clock-names = "mclk";
assigned-clocks = <&clk IMX_SC_R_AUDIO_PLL_0 IMX_SC_PM_CLK_PLL>,
<&clk IMX_SC_R_AUDIO_PLL_0 IMX_SC_PM_CLK_SLV_BUS>,
<&clk IMX_SC_R_AUDIO_PLL_0 IMX_SC_PM_CLK_MST_BUS>,
<&mclkout0_lpcg 0>;
assigned-clock-rates = <786432000>, <49152000>, <12288000>, <12288000>;
};
/* Connected with SAI1 */
sound-nau8810{
compatible = "simple-audio-card";
lable = "nau8810-audio";
simple-audio-card,frame-master = <&nacpu>;
simple-audio-card,bitclock-master = <&nacpu>;
simple-audio-card,widgets =
"Speaker", "Ext Spk",
"Microphone", "Mic Jack";
simple-audio-card,routing =
"Ext Spk", "MONOOUT",
"Ext Spk", "SPKOUTP",
"Ext Spk", "SPKOUTN",
"MICN", "Mic Jack",
"MICP", "Mic Jack",
"Mic Jack", "Mic Bias";
simple-audio-card,dai-link {
format = "i2s";
cpu {
sound-dai = <&sai1>;
};
nacpu: codec {
sound-dai = <&nau8810>;
};
};
};
But, problem I here I don't MCLK line. MCLK and BCLK are shorted.

So, There is no separate MCLK and BCLK.
Regards,
Vinothkumar Sekar