yes ........no not at all
Section 44 AB
Page no : 2
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As Per Sec 44AB in case of any entity whoes Gross Turnover of a Previous Year exceeds 40 lacs then they are responsible to get their books of accounts audited.
Applicability of TAX audit should be verified in respect of each previous year. Now in any previous year Gross turnover does not exceeds 40 lacs then they do not have to audit their accounts.
Gross turnover includes VAT, Service Tax & Excise duty.
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