Is Tax audit applicable in this case?

FY 22-23 - TO 80 lakhs. Profit 10%. Filed ITR4

FY 23-24 - TO 80 lakhs. Profit 10%. Ready to file with full PL and BS in ITR 3.

Is Audit 44AB(e) applicable here?

Replies (1)

Not applicable, but depreciation cannot be claimed.

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