This discussion clarifies the limits on the number of tax audits a Chartered Accountant (CA) can perform. It addresses the confusion around turnover thresholds, particularly between 1 to 2 crore, and how presumptive taxation under Section 44AD interacts with audit requirements. The consensus is that tax audits are mandatory above certain turnover limits (1 crore for business, 50 lakhs for profession), but the 'ceiling limit' for CAs performing audits is a separate consideration from presumptive tax schemes where an audit might not be required if profit margins are met.