Tax Audit Mandatory or Optional
This query is : Resolved
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23 August 2026
Dear Sir,
Last A.Y. 2025-26 maine tax audit karaya tha turnover 1 crore 70 lakh tha jab net income 7 lakh tak tax liability exempt thi aur NP ration 4.05 tha. Lekin is current A.Y. 2026-27 mein turnover 1 crore 56 lakh hai aur aur income 12 lakh tak tax liability nil hai....
Mera question yeh hai ki last year audit karaya tha itr3 file hui to kya is baar 44ad mein itr file kar sakte hain kya NP ratio 6.65 ke sath.?
Last A.Y. 2025-26 maine tax audit karaya tha turnover 1 crore 70 lakh tha jab net income 7 lakh tak tax liability exempt thi aur NP ration 4.05 tha. Lekin is current A.Y. 2026-27 mein turnover 1 crore 56 lakh hai aur aur income 12 lakh tak tax liability nil hai....
Mera question yeh hai ki last year audit karaya tha itr3 file hui to kya is baar 44ad mein itr file kar sakte hain kya NP ratio 6.65 ke sath.?
23 August 2026
If you claimed Section 44AD in earlier years and broke the chain in AY 2025-26, you are locked out of Section 44AD for AY 2026-27 and must file ITR-3 with a Tax Audit. However, if you never opted into 44AD prior to AY 2025-26, you can freely choose 44AD for AY 2026-27 and file ITR-4 without an audit, provided your 6.65% profit covers at least 6% on digital sales and 8% on cash sales.
24 August 2026
A.Y. 2025-26 se 3 assessment year pehle itr4 44ad mein hi file kiya karta tha....lekin 2025-26 mein tax audit karaya tha..is baar confused hu 44ad mein file karna chahta hu..confused hu
Dhirajlal Rambhia
(Expert)
25 August 2026
Tax audit is mandatory in your case till next four years. (including this year.)
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