Tax audit

Tax audit is applicable if u r profit is less than 8% of u r gross receipts under section 44 AD if u gross receipt is lower than 2 Crore.

6% is applicable only in case of digital transactions throuh cheque/DD/Debit card/Credit card/NEFT/RTGS etc.

No sir if u r filing ITR 3 by declaring less than 8% of gross receipts then tax audit under section 44 AB will be applicable for u.

u can show less than 8% of u r gross receipts

If u r filing ITR 3 by declaring less than 8% of gross receipts Tax audit is compulsory.