Audit of Partnership Firm in case of loss

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I have a partnership firm which is running into losses from 3 years. In FY 22-23 my turnover is around 4 lakhs. I have carry forward losses from previous years. I want to carry forward losses of the current year along with existing losses. Is tax audit applicable? (in FY 20-21 & FY 21-22 the FS were audited)
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Under which section the FS of preceding years were audited? Sec. 44AB(a) or Sec. 44AB(e)?


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