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Tax Audit Limit for Enterprises Under the 44AD Scheme: New Ceilings

Tax Audit Limit for Enterprises Under the 44AD Scheme: New Ceilings

June 26, 2026 Category: Blog

The turnover threshold for income scrutiny under the Section 44AD scheme has been altered. Previously, enterprises with a gross receipt exceeding ₹ one crore were likely to face audit. However, the current rule now increases this threshold to ₹ 2 crore. This alteration seeks to ease the pressure on small Section 44AD turnover limit with cash tr

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