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Tax audit applicability

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(Querist)
23 September 2015 Professional booked sale of services in p/l for Rs. 28 lakh but actual receipt during the year only Rs. 24 lakh.... my query is whether tax audit applicable to him u/s 44AB?
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Amol S Joglekar

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Amol S Joglekar (Expert)
23 September 2015 TAX audit is applicable as the professional has BOOKED the sale in profit and loss account at Rs. 28 lakh

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