If each of the conditions specified higher than are fulfilled, although the revenue declared is less than eight% then is Tax Audit expected?
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(a) aggregate of all amounts received which include amount acquired for gross sales, turnover or gross receipts during the past 12 months, in cash, does not exceed five for each cent of your stated amount; and
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(b) mixture of all payments built like amount incurred for expenditure, in cash, in the past yr doesn't exceed 5 per cent of your said payment,
If an assessee satisfies any of the subsequent requirements, then they have to preserve publications of accounts and get accounts audited below part 44AB:
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