Tag: Section 44ADA

Income Tax

Tax Audit Applicability for FY 2025-26: Who Must File by September 30, 2026 (Section 44AB Limits, the Rs 10 Crore Test and the Presumptive Trap)

CA Adityavikram Banka

Tax audit applicability for FY 2025-26: Section 44AB limits (Rs 1 crore, Rs 10 crore digital, Rs 50 lakh profession), the presumptive trap and the September 30, 2026 due date.