Partnership firm tax audit limit

Please check out the below points:

-->>> It's applicable to who can't opt sec 44ad. Means, Who is file his return with sec 44AA. Then the Tax Audit limit is 1cr.

---> For audit limit is 1 crore but in case assessee opt for presumptive taxation u/s44AD then limit ,was 2 crores and from the financial year 24-25, it is increased to 3 crores

--->> If the total sales, turnover, or gross receipts surpass Rs. 1 crore in the financial year, and cash transactions constitute up to 5% of the total gross receipts and payments, the turnover threshold for a tax audit is elevated to Rs. 10 crores (effective from the financial year 2020-21).