44AB

Not applicable.

= 'The requirement of compulsory audit is only in respect of the business carried on by the person and not in respect of his income from other sources.'  Ghai Construction v. State of Maharashtra [2009] 184 Taxman 52 (Bom.)

= Scanning collection 13,22,550 is taken as Business Turn Over.

= Even though you may club Business income from Partnership Firm for calculating total turn over for applicability of sec. 44AB, it does not cross 1 Cr.

Please check Guidance note issued by ICAI, scanning collection will be under Nursing home i.e. under Business, and not profession. Only professional vocation in this case falls under SALARY.

Just for check:  whether TDS deducted is u/s. 192 or 194J?