44AB(e) applicability in this case?

To determine if audit under Section 44AB(e) is applicable, let's break down the requirements: Section 44AB(e) Requirements:

1. *Turnover*: The turnover or gross receipts from business or profession exceed ₹1 crore in any of the preceding 3 years. 

2. *Profit*: The profit and gains from business or profession are deemed to be the profits and gains under Section 44AD or Section 44AE or Section 44AF, and the income exceeds the maximum amount not chargeable to tax. Your Scenario: 

1. *FY 23-24*: Turnover (TO) is ₹80 lakhs, and profit is 10% of TO, which is ₹8 lakhs. 

2. *FY 24-25*: Turnover (TO) is ₹80 lakhs, and profit is 10% of TO, which is ₹8 lakhs. Audit 

Applicability: Since the turnover is less than ₹1 crore in both years, the audit requirement under Section 44AB(e) is not applicable. Additional Notes:

 1. *ITR-3 Filing*: You can proceed with filing ITR-3 with full Profit and Loss (PL) and Balance Sheet (BS) statements.

 2. *No Audit Requirement*: You are not required to get your accounts audited under Section 44AB(e).