example
A follow 44AD for 2 years and and his business is shut down from third year.
now he has no business income in the starting of third year and his salary is above basic exemption limt after deduction then should he liable for audit?
second senario
continue in the above example onwards shut down of his business and start new business in the third year then 44AD counting of 5 years is from third year or continue as it is
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