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Querist : Anonymous

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Querist : Anonymous (Querist)
18 February 2014 sir, agar individual ki business income Rs. 70,00,000 hai. to bhi use audit or book of accounts maintain karna mandatory hai& woh S-44Ad main bhi cover hai.
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CA Siddhartha Bhardwaj

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CA Siddhartha Bhardwaj (Expert)
18 February 2014 Since the turnover DOES NOT exceed Rs.1 crore, the assessee is an eligible assessee u/s 44AD.

He is NOT required to maintain books of account and NOT required to get his accounts audited.
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