03 January 2021
Assesse (Individual) has Income from Consulting Service. Due to the reason that his Profit falls below the 50% of Gross receipts, he is undergoing Tax Audit.
I need a clarification about DSC, is he required to get the DSC to file ITR (As the act uses the words " IND/HUF who are required to get their books Audited .....")
CAclubindia
