Partnership firm loss and audit

Had you opted presumptive assessment u/s. 44AD, anytime before?

If yes, when?

IF SECTION 44AD NOT OPTED IN ANY OF PRECEDING YEAR, NO AUDIT APPLICABLE IN AY 2021-22.

Though sec. 44AD(4) applicable, but tax audit u/s. 44AB(e) not applicable, because of net loss.

YES, No audit applicable.

Sir, in case of audit, is not required then what will be the due date to file ITR of working partners.