Maximum number of IT Audits

In case of income tax audits, irrespective of nature of constitution of clients (individual/firm/AOP/Co Op Society etc) please consider upper limit of 45 tax audit units per annum per member.

 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.

45                                                                                                               

Thanks all :)