Interplay Between Sec 44AB(a) and 44AB(E) read with section 44AD(4) and Section 44AD(5)

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SHRUTI AGARWAL (Querist)
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10 September 2022 Please explain with the help of examples that when section 44AB(a) and when section 44AB(e) gets triggered for Tax Audit and when to choose each of them in the Tax Audit Report Form 3CD
read with section 44AD(4) and 44AD(5).

Thanks & Regards,
Shruti Agarwal

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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11 September 2022 44AB(a) applicable when turnover exceed 1 crore.
44AB(e) applicable when opted for 44AD during the previous year and opt out now without completing 5 years and declare profit less than 8/6%.