Name of act if you are liable to audit under any act

please clarify what to fill here
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Quick Summary
This discussion clarifies which act needs to be specified when indicating liability for an audit. Generally, if a tax audit is required under Section 44AB of the Income Tax Act for a financial year, that's what you should state. However, if your business is a corporate entity, you may also be subject to audit under the Companies Act.

If you are asking about GSTR9C Certification, Liable under any other Acts - its is the act under which tax audit is conducted in Sec 44AB for that FY.

The Income Tax Act.

Thank you
It may be audit under companies act also, if an assessee is corporate entity.

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