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Section 44AB - Audit of accounts of certain persons

Income Tax - Profit and Gains of Business or Profession - 75 - SEC - 44AB: AUDIT OF ACCOUNTS BY CERTAIN PERSONS WHO HAS TO GET HIS ACCOUNTS AUDITED ON COMPULSARY BASIS Different Taxpayers When they are covered by the provisions of compulsory audit u/s 44AB A person carrying on business If the total sales, turnover or gross receipt in business for the PY(s) relevant to the AY exceeds 1 crore (Limit increased w.e.f 1st April 2012) A person carrying on profession If the gross receipts in profession .....

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