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Tax Scrutiny Limit for Enterprises Under Section 44AD: Updated Ceilings

Tax Scrutiny Limit for Enterprises Under Section 44AD: Updated Ceilings

June 25, 2026 Category: Blog

The revenue limit for tax audit under the 44AD scheme has been revised. Previously, companies with a income exceeding ₹ 1 crore were likely to face audit. However, the latest guideline now increases this cap to ₹ two crore. This modification aims to reduce the pressure on small businesses and encourage conformity with fiscal regulations. Conseq

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