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44ad to 44ab

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(Querist)
24 June 2019 My friend has filed return for 17-18 in 44AD basis but now he has More Sales than 17-18 and Now we are planning to Swith over to 44AB, is it possible or what are steps we need to take.
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CA Mayur Todmal

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CA Mayur Todmal (Expert)
24 June 2019 is possible , u/s 44AB you have to maintain & audit books of accounts

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