Tax audit

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..... e gross receipts of the profession exceed ten lakh rupees in the financial year; and (b) in a case where the person is carrying on any business, the total turnover or gross receipts, as the case may be, of the business exceed forty lakh rupees in the financial year. (2) The audit of the accounts referred to in sub-section (1) shall be performed by an accountant and the report of audit ob .....

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