07 February 2023
Assessee is Partnership Firm, Turnover is 1.5 cr, Profit is 6.39% after partner's remuneration. Cash Receipts and Cash Payment below 5% they got a notice u/s 139(9) as defective return that books of accounts should be audited.
Please advise we require the books of accounts should be audited u/s 44ab
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