Tax audit & Switching from Presumptive taxation

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Suraj (Querist)
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29 October 2025 Dear Sir / Madam,

A professional person was filing his return u/s 44ADA, i.e. presumptive taxation till last year. Now he will be an NRI from the current year. He already filed the return u/s 44ADA for 4 years.

Since section 44ADA is not available to an NRI, he needs to prepare IE & BS and file the return under normal taxation.

Will this switching from section 44ADA to the normal scheme of ITR filing attract the Tax audit provision??

Please guide.

Regards,
Suraj

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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29 October 2025 No. The five year fixed period applies to sec. 44AD IT act; but not for sec. 44ADA IT act.

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Suraj

Suraj (Querist)
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29 October 2025 Thank You for this clarity Rambhia Sir.....

Message likes : 1 times

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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29 October 2025 You are welcome.

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