Audit u/s 44ab in case of t.o is less than 100 lacs

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

18 July 2013 THERE IS STRICT PROVISION FOR FILLING OF 3CA/3CB AND 3CD BY DIGITAL SIGNATURE OF AUDITOR.

IN CASE OF AUDIT U/S 44AB IS CONDUCTED OF AN ASSESSE WHOSE T.O IS LESS THAN RS.100 LACS AND THE PROFIT IS LESS THAN 8% OF T.O.

IN THIS CASE IS THERE ANY PROVISIION FOR FILLING 3CA/3CB AND 3CD SEPARATELY BY THE AUDITOR THROUGH DIGITAL SIGNATURE.

IF YES , THAN HOW THE LIMIT OF 45 TAX AUDIT SHALL BE CONTROLLED BY THE ICAI.

PL CLEAR IT

CA AYUSH AGRAWAL

CA AYUSH AGRAWAL (Expert)
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18 July 2013 as per ICAI guidelines, audit u/s 44AD/AE are not covered in limit of 45.

but as per IT e filling newly launched with DSC of auditor, its counting.

as per my opinion, you can upload more than 45 including 44AD & AE.