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Audit applicability U/S 44AB considering 5% limit

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(Querist)
25 June 2023 Assesses(Partnership Firm) having turnover of Rs. 5.37 crore and cash receipt and cash payment within 5% limit then compulsory audit required U/s 44AB
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
25 June 2023 No. Check if opted out of presumptive assessment u/s. 44AD in preceding five years.
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