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Threshold Limit

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A person can be a auditor of a company upto 20 companies in this is partnership and soleproprietor also includes?
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Section 141(3)(g) states a persona can not audit more than 20 companies other than one person companies, dormant companies, small companies and private companies having paid-up share capital less than one hundred crore rupees”.

Please note the accounts of sole proprietorship or partnership are not to be audited in line with the companies act 2013.
So audit of soleproprietor and partnership will come under tax audit right?what is the threshold limit for that.


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