what would be the best tax system which leads boon of Indian Economy

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gud afternoon i am pavan doing articleship now but i am unable to complete my group 2 as my final attempt got postponed since iam not clearing group for accounts iam doing board and for auditing iam doing surabhi bansal and for it and sm i am using dinesh madan it is sincerely requested to please give me a productive direction thank u regards, pavan

Dear Experts,
If an INDIVIDUAL assesse has

turnover- Rs.85,00,000
total income from buisness or profession Rs. 3,15000
deductions under 80C - Rs.70,000
Net taxable income-245000 for the A.Y 2015-16
Then is he Liable for TAX AUDIT ????

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