Real estate

Hi, Plz Clarify which method of accounting is followed by your client , because i am of the opinion that since words of the law says that " sales ,gross turnover or gross receipts as the case may be " it mean that if we are following the accrual basis then you must have not recognised as sales and therfore no need to carry out tax audit and if you follow cash basis then  also you might not to go for audit because receipt you have done must have been treated as advance and not sales .