Tax audit is applicable in f.y.2013-14 to an enterprise . is tax audit applicable if turnover in previous year(14-15) is less than 1crore ( from business)

If turnover or gross receipts in FY14-15 do not exceed Rs.1 crore, then no tax audit u/s 44AB is applicable for FY14-15 even if it was applicable during FY 13-14

Agreed with Ms. Madhava

The limits of tax audit needs to be checked individually for every year. The liability to conduct tax audit do not depends upon "whether audit was conducted previous year or not".

Thanks.