What is the turnover limit for Tax audit for FY 2022-23 ?

Sir,
My sister and Brother in law who went to USA a decade ago are now Citizens of USA which happened recently , both have NRE and NRO accounts in India and both file Income tax returns in India. Income in India is from Rents and FD'S in my Brother in law account and just FD's Interest income for my sister. Just wanted to know do they need to change any in their Bank accounts as they are US CITIZENS and any change in IT filing from this year.
Can they still maintain their NRE and NRO accounts in INDIA and file Income tax returns in India as they used to do earlier , or there are any major changes in treatment of their status in BANKS and Income tax department.
Thanks and Regards.

Respected Sir/Madam
There is a query regarding two PAN of assessee
Earlier she has a PAN in the name before marriage and its linked with adhar
then she applied a new PAN after marriage which is not linked with adhar
Now she wants to link second PAN to link with adhar.
can first PAN be cancelled or surrendered ?
Request to guide on this

Firm having turnover of Rs. 44 lakh wants declare profit around to 1% so it is compulsory to go for audit u/s 44AB(a) as firm is newly incorporated in FY 2022-23 and filing first time income tax return as firm is declaring profit lower than 6%/8% as the case may be.

QUESTION 1).IS it compulsory to adopt 44AD as firm declaring profit lower than 6% and carried out audit under section 44AB.

2).maintenance of books of account is compulsory if firm want to file normal return without considering 44AD

In case of a slump sale of a business unit of X limited(seller) to Y limited(buyer), what should be the block value of the assets taken over by Y limited for the purpose of computing depreciation under Income tax act?
(Let us assume for Sch III balance sheet purpose assets and liabilities are taken over at book value of X limited(seller)ie; at book value as per Sch III of X Ltd)

MY TURONVER BELOW 10 CR OR ALSO GROSS RECIPT BELOW 10 CR
BUT ONE PARTY I HAVE PURCHASE MORE THAN 50 LAC
OR ONE PARY IAM SALE GOODS MORE THAN 50 LAC

IAM LIABLE TO DEDUCT TDS OR TCS

THANKS IN ADVANCE

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