Is Tax audit is coplusory???

not req . 

I think you may have to get your books of accounts audited since it falls under sub section 4 of Section 44AD.

you need to get your books of account audited.

Originally posted by : CA. Siva Nagaraju
	I think you may have to get your books of accounts audited since it falls under sub section 4 of Section 44AD.

not req , as he is not opting for presumptive taxation

44ad(4): Where an eligible assessee declares profit for any previous year in accordance with the provisions of this section and he declares profit for any of the five assessment years relevant to the previous year succeeding such previous year not in accordance with the provisions of sub-section (1), he shall not be eligible to claim the benefit of the provisions of this section for five assessment years subsequent to the assessment year relevant to the previous year in which the profit has not been declared in accordance with the provisions of sub-section (1).

44ad (4) says 

assessee Carrying on the business and is not eligible to claim presumptive taxation under Section 44AD due to opting for presumptive taxation in one tax year and not opting for presumptive tax for any of the the subsequent 5 consecutive years 

and

If income exceeds maximum amount not chargeable to tax in subsequent 5 consecutive tax years from the tax year where presumptive taxation is not opted for

req to maintain books and get it audited