Tax Audits Ceiling exemptions

This discussion clarifies the number of tax audits a member can perform and explores exemptions available for both individual and company audits. It highlights specific exemptions like those under sections 44ADA, AD, and AE, and for various company types including OPC, small companies, and private companies with paid-up capital under 100 Crores. Recent ICAI guidelines from November 2021, focusing on gross turnover as the threshold limit, are also mentioned.