When Audit Under Section 44AB Required and How to File?

Chaitra Seetharam | Last updated: 01 March 2026

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Section 44AB of the Income Tax Act mandates a tax audit for businesses and professionals in India if their annual turnover or gross receipts exceed certain thresholds. This audit ensures financial accuracy, prevents non-compliance, and promotes transparency. The process involves appointing a Chartered Accountant, providing necessary documents, and filing the report electronically via the Income Tax portal before the September 30th deadline.

Section 44AB of the Income Tax Act mandates a compulsory tax audit for businesses and professionals in India whose annual turnover or gross receipts exceed prescribed limits. The primary objectives are to ensure the accuracy of financial statements, verify adherence to tax regulations, and foster t

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About the Author

Chaitra Seetharam

Finance Professional

I write on Income Tax, TDS, ITR filing, banking rules, investment schemes, and financial law updates in India. My articles simplify complex tax provisions, compliance requirements, and policy changes to help taxpayers, professionals, senior citizens, and businesses stay informed and financially aware.

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When Audit Under Section 44AB Required and How to File?

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