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Audit compliance in respect of Business

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(Querist)
14 December 2021 Sir/Madam
We are manufacturer of Footwear and Footwears parts and our Gross receipt for Fiscal year
FY 19-20 was 2.6 crore and FY 20-21 2.2 Crore , based on these financial statement, is it still necessary to Audit for our proprietorship firm?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
14 December 2021 Yes, it's still necessary for tax audit.
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