Free Tool

Tax Audit Applicability

Find out whether a tax audit under Section 44AB applies \u2014 turnover limits, the 5% cash test and the presumptive-scheme triggers.

Your facts (FY 2025-26)

Nature of activity

Turnover / gross receipts

Cash receipts AND payments both ≤ 5%?

Opted presumptive (44AD/44ADA) but declaring profit BELOW the presumptive rate?

Basis — s. 44AB, 44AD & 44ADA

Business (44AB(a)): audit if turnover exceeds ₹1 crore \u2014 raised to ₹10 crore where both cash receipts and cash payments are \u2264 5%.
Profession (44AB(b)): audit if gross receipts exceed ₹50 lakh.
Presumptive (44AB(e)): if you opt out of 44AD / declare profit below 8%/6% (or 44ADA below 50%) and total income exceeds the basic exemption limit, audit is required.
44AD presumptive limit is \u20B9 2 crore (\u20B9 3 crore if cash \u2264 5%); 44ADA limit is \u20B9 50 lakh (\u20B9 75 lakh if cash \u2264 5%).

GST Capital Gains Advance Tax Regime Compare Tax Audit ROC Dates Depreciation HRA Gratuity Section Finder Rate Finder

Disclaimer: This calculator is a free reference tool based on the provisions cited. Results are indicative and may not cover every special case, surcharge, cess or exemption applicable to your facts. Verify against the bare Act and the latest CBIC/CBDT notifications, and consult a professional before acting. In conformity with the ICAI Website Guidelines.