No of audit assignments

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How many audits we can conduct this year under income tax act 1961? And whether audit of firms below 1 crore turnover be counted while uploading?
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Tax audit limit : 60.(T/O > 100 L "or" 25 L as the case may be)

https://www.icai.org/post.H T M L?post_id=10354

Can we conduct 60 or this year 45 and from next year 60


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