</p> <p><strong>1. Applicability: </strong></p> <ul> <li>Assessee carrying on any business where Total Sales or Turnover or Gross receipts exceeds Rs.60 lakhs.<strong></strong></li> <li>Assessee carrying on profession where gross receipts exceeds Rs.15 lakhs.<strong></strong></li> <li>Assessee carrying on business referred to u/s 44AD/AE/AF/BB/BBB and declaring lower income than prescribed<strong></strong></li> </ul> <p><strong>2. Audit: </strong>The audit shall be conducted by an accountant as explained u/s 288 of the Income Tax Act.<strong></strong></p> <p><strong>3. Specified date for filing of report: </strong>September 30th of relevant assessment year.<strong></strong></p> <p><strong>4. Forms of report:<br /> <a href="http://www.moneymantan.com/wp-content/uploads/2011/06/Provisions-relating-to-Tax-.jpg"><img fetchpriority="high" decoding="async" class="alignleft size-full wp-image-521" title="Provisions-relating-to-Tax-" src="http://www.moneymantan.com/wp-content/uploads/2011/06/Provisions-relating-to-Tax-.jpg" alt="" width="596" height="270" srcset="https://moneymantan.com/wp-content/uploads/2011/06/Provisions-relating-to-Tax-.jpg 596w, https://moneymantan.com/wp-content/uploads/2011/06/Provisions-relating-to-Tax--300x135.jpg 300w" sizes="(max-width: 596px) 100vw, 596px" /></a></strong></p> <p>5. <strong>Other points:</strong></p> <ul> <li><strong>Turnover: </strong>Turnover or receipts considered for declaration of presumptive income u/s 44AD/AE/AF shall not be considered for determining the prescribed turnover limit u/s 44AB.</li> <li><strong>Agents:</strong> In case of agents, this section is applicable only if the gross commission exceeds Rs.40,00,000.</li> <li><strong>Shipping business and operating aircrafts:</strong> This section does not apply to persons who derived income referred u/s 44BBA and 44B.</li> </ul> <p>6. <strong>Consequences of non-compliance:</strong></p> <ul> <li><strong>Defective return: </strong>If the audit report obtained u/s 44AB is not filed along with the return of income then the assessing officer may treat the return as defective return.</li> <li><strong>Penalty u/s 271B: </strong>Failure- <ol> <li>To get accounts audited</li> <li>To obtain an audit report as required u/s 44AB</li> <li>To furnish the said report before the due date, then the assessee is liable to pay a penalty @ 0.5% of the gross turnover or receipts or Rs.1,00,000 whichever is less, subject to section 273B.</li> </ol> </li> </ul> <ul> <li><strong>Situations considered as reasonable cause for non-filing of Audit Report u/s 44AB :</strong> <ol> <li>Resignation of tax auditor</li> <li>Bona fide interpretation of the term ‘Turnover’ based on expert advice</li> <li>Death or Physical inability of the partner in charge of accounts</li> <li>Labour problems such as strike, lock out for a long period</li> <li>Loss of books of accounts by theft, fire etc. beyond the control of the assessee</li> <li>Non-availability of accounts on account of seizure</li> <li>Natural calamities, commotion etc.</li> </ol> </li> </ul> <div class="post-footer clearfix"> <div class="theme-tags__wrapper tag-lists"><h4>Tags:</h4><a href="https://moneymantan.com/tag/business/" rel="tag">Business</a> <a href="https://moneymantan.com/tag/income-tax/" rel="tag">INCOME TAX</a> <a href="https://moneymantan.com/tag/profession/" rel="tag">PROFESSION</a> <a href="https://moneymantan.com/tag/tax-audit/" rel="tag">TAX AUDIT</a></div> </div> </div> </div> </article> <div class="theme_blog_navigation__Wrap"> <div class="row"> <div class="col-sm-6"> <div class="theme_blog_Nav post_nav_Left no-thumb"> <div class="theme_blog_nav_Inner"> <div 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