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Question ID : 21525

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?

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Posted by BHAVESHKUMAR CHAUDHARY on Sep 24, 2025
Filed Under DIRECT TAXES

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