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audt ceiling limit

This query is : Resolved 
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(Querist)
21 December 2007 Sir
My question is, whether limit of 45 tax audit includes statutory audit of Companies or this limit is only for audit u/s44AB of I T act
Please specify me about the ceiling limit for tax audit & also about statutory audit
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KAAPIL

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KAAPIL (Expert)
21 December 2007 Tax Audit : 45 per member

Companies Act: 20 (out of which 10 can be more than Rs.25 lakhs paid up capital)
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