SIR JI MERE EK CLINT KA F.Y. 19-20 ME AUDIT HUA THA LEKIN F.Y.20-21 ME USKA TURNOVER TAX AUDIT LIMIT SE KAFI KAM HAI KYA USKA 44AD ME ITR FILE KAR SAKTE HAI KYA ?
TO USKA TAX AUDIT MANDATORY HAI KYA ?
PLZ REPLY
If the audit for AY 2020-21, was under sec. 44AB(1), and if he had not breached the condition as per sec. 44AD(4) in any preceding years, then he can opt for 44AD, in this Assessment Year; provided he meets the criteria prescribed under the section.
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