Tax Audit Limit of 45

i think it will be counted as 2 separate audits...

If there r two separate audit reports how the audits can be considered as one audit???  Although your question tells the answer itself but still i would like to tell these r 2 audits for limit purpose.

definitely these are counted as two audits....

For this purpose, 2 seperate tax audits will have to be carried out.

Friends as far as I know, ceiling on tax audit upto 45 is PAN based. So when I am giving two separate tax audit reports for one assessee for his two different business, the assessee will file only one return and in that return he will nowhere mention two tax auditor's details. Hence it should be calculated as one only.

Please rectify me if I am wrong.