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Can we file an income tax return without tax a turnover up to 30 lakhs

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(Querist)
23 December 2023 income is 8% and no interest is claimed only elgible salary/remuneration to working partners claimed, in this case can we file ITR without tax audit
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
24 December 2023 Tax audit not required in case 44AD not opted during previous year.

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