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Tax audit of cooperatives under section 44ad

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(Querist)
29 July 2013 sir, please tell me a) are cooperatives association of person under the income tax law and b) if any cooperative institution shows income less than 8% of its turnover. is tax audit compulsory under sec 44ad .
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Aashish Tiwari

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Aashish Tiwari (Expert)
29 July 2013 Provided that the income exceed the max. Limit of exemption.

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