Question ID :
44919
Tax audit applicability
I have a client who opted for the presumptive scheme under section 44AD but has declared profit lower than 8%/6%. As a result, tax audit is applicable under section 44AB(e).
My query is: Will this tax audit be counted within the limit of 60 tax audits prescribed by ICAI, or will it be excluded from the limit?
Posted by
BHAVESHKUMAR CHAUDHARY
on
Sep 24, 2025
Filed Under
DIRECT TAXES
As per current rules tax audits done under the presumptive taxation are excluded while counting the limits prescribed by ICAI.
Posted by
SUMIT KUMAR BAGRA on
Sep 25, 2025