" A civil Contractor file his ITR 4 u/s 44AA for last few years and his income not exceeding Rs. 70 Lakhs... In AY 2017 - 18 his income near by 88 lakhs... But, He declare income Above 8%.... Is the account under Tax Audit...? or No need...? Can He file without Tax Audit...?
Tax audit u/s. 44AB not applicable. He can file return under regular mode without audit report.