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Under which provision the audit is to be done.

This query is : Resolved 

07 September 2023 One assessee in previous year audit done under 44ab(1) and in current year turnover below 1 crore and incurred loss then Under which provision the audit is to be done ?
May audit done under Clause 44AB(e)- When provisions of section 44AD(4) are applicable or any other provision .

Kindly guide

07 September 2023 No tax audit required in such a case as there is no taxable income.



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