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Applicability of 44ab

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Querist : Anonymous

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Querist : Anonymous (Querist)
05 September 2018 Dear Sir/Madam,

My Assessee (Partnership ) having turnover lessthan 1 Cr and Profit is less than 8%,He has not opted Presumptive Scheme for any of the previous years.So whether 44AB is applicable for the AY 2018-19??if applicable, on what ground??
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
05 September 2018 if the firm has been doing regular filings with books of accounts, audit won't apply in this case.
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