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85935 Points
Joined May 2010
In case if he is a sole proprietor only -It is 45 Tax Audit .
But if he is a partner in a partnership firm + Sole proprietor then 45 Tax audit in totality.
For Partnership firms -It is 45 Tax Audit per Partner.
Following Tax Audit shall be excluded from computing the above 45 tax audit limit:
1)Tax Audit Conducted for the purpose of Sec 44AD,44AE,44AF.
2) Ho & Branch shall be construed as 1 enity for above calculation.