What shall be the no. of tax audits to be considered 4 calculating ceiling limits 4 a practing CA in the following situation....
The assessee is an individual carring on 5 business in his own name as a prorprietory concern.....
Further a CA he is preparing a combine tax audit report u/s 44AB for all the 5 business by consolidating the b/s n p n l a/c....
Further it is given that all the business are not in the relation of branch n head office ....... it is registered as seperate business under excise as it is carring production in different factory....
Plz let me know whether 4 a ca it will b taken as 5 audits assignments or 1 ?????