Tax Audit presumptive income

whatever the situation might be
IF ASSESSEE is following presumptive basis then TAX AUDIT is not applicable?
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Quick Summary
This discussion clarifies the applicability of tax audits for businesses opting for presumptive income schemes, such as Section 44AD. Generally, if you follow the presumptive basis, a tax audit is not required. However, there are exceptions, particularly if Section 44AD(4) was applicable in any previous financial year.

In most of the cases true, if sec. 44AD (4) was not applicable to him in any PY/s.

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