can i upload audit report of f.y.15 -16 on 9 August 2017

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one of my client turn over is 78 lakh for f.y. 15-16 .he wants to audit of his account and upload his return. can I do this and what safety measure used.
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Audit under section 44AB is only in case where turnover exceeds 1 Cr. Audit will not be applicable in this case.
client do not want to file return under Section 44AD and want to declare income less than 8%.


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