Balaji Ramalingam
(Student - CA Final)
(285 Points)
Replied 08 February 2018
Tax audit is not applicable under the circumstance you mentioned, as per Section 44AB. However there are certain others provisions mentioned in 44AB itself where you will be in a position to get your accounts audited if you are covered under sick provisions (Eg. 44AD-Presumptive taxation, 44AE, 44BB...).