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Tax audit & Switching from Presumptive taxation

This query is : Resolved 
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(Querist)
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
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
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

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

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