Section 44AB tax audit

Stub article on Section 44AB tax audit. A full encyclopedic entry is pending.

What this article will cover

A full salary-calculator article on Section 44AB tax audit will cover when accounts must be audited under Section 44AB of the Income-tax Act, the turnover and gross-receipt thresholds, the cash-receipt and cash-payment conditions, and the effect of audit liability on the return-filing due date, with internal links to neighbouring topics and a references section pointing to primary sources.