Section 44 AB tax audit applicable how to show profit percentage doubt

dear Chartered Accountants and experts


according to section 44 AB tax audit how to show the profit percentage actually what is the rules of this section particularly ..

......Mrs Lakshmi Lal jain a wholesale silk seller

Turnover RS 1.5 crore

cash receipt RS 5 lakh

cash payments RS 2 lakh

bank transaction RS 1 lakh

here how to declare my profit percentage as section 44 AB of tax audit

Query : is it mandatory to show below of 5%???


please I need a calculation in practically