Sec 44AB amended provision

This query is : Resolved 

29 August 2021 As per Sec 44AB amended provision if digital receipts & payments are 95% we have to file ITR-3 even below the limit of 6%.
Advice

29 August 2021 Yes, ITR 3 has to be filed. ITR 4 can't be filed as profit is below 6%.
Tax audit not applicable in such a case of turnover upto 10 crore.



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