Audit detailed

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if a person having turnover less than 1 cr and profit above 250000 whether he is required to get his account audited.and he is not opting for 44 ad .plz explain.
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Pls explain nature of business.
Retail sale of cement, stone crusher etc
SIR IT DEPENDS ON 26AS AND OTHER COMMISSIONS FROM COMPANIES FOR SALE RECEIVED SIR
But it's not a company.a proprietary firm and turnover less than 1 cr and profit above 2.5 lacs


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