Ca's limits of issue of tax audits

Yes, he will be covered under ceiling limit of 45.

In order to ensure quality and equitable distribution of audit work done by Chartered Accountants, ICAI has fixed a maximum limit for the Tax audit assignments that can be taken by a CA or a firm of CAs. This limit is set at 45 assignments per person.

If a person is found to have accepted more than 45 assignments in a year, he would be deemed to have been involved in professional misconduct.

No, section 44AD audit is not covered in the number of 44AB tax audits which is 45. But it appears the income tax efiling software is not equipped to handle this situation. The ICAI has been requested to take up the matter with CBDT.

Thanks,

Please check these links.

https://icai.org/new_post.html?post_id=7943

https://www.icai.org/new_post.html?post_id=7577&c_id=219