Tax audit u/s 44ab

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Rajendra Mehta (Querist)
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13 December 2011 What the ceiling fixed for a full time practising chartered accountant for tax audit U/S 44AB in one year?

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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13 December 2011 * In case of CA in Practice or Proprietary firm of CA 45 Tax Audit in a Financial Year.

* In case of Partnership Firm of CA in Practice 45 Tax Audit per partner in a Financial Year.

Also note in computing specified no of Tax Audit each years tax audit would be taken as separate assignment. In case of audit of Branch office and head office of the same concern by same CA shall be counted as 1.

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