Does the business need a tax audit this year? Enter the turnover and whether cash stayed within the limit — the checker gives the answer and the reason, using the same rule as the desktop app’s Form 3CD extract.
All calculations happen in your browser — nothing is sent
A business that was on presumptive taxation (44AD) and declares profit below the presumptive rate, with income above the basic exemption, can need an audit even with a small turnover. Professionals have their own limit of ₹50 lakh of gross receipts. These depend on facts outside the turnover, so the checker does not decide them — the CA does.
₹1 crore of turnover for a business. It rises to ₹10 crore when cash receipts are within 5% of all receipts and cash payments within 5% of all payments.
₹50 lakh of gross receipts.
Yes. Receipts and payments by a cheque or draft that is not account payee count as cash.
Yes. A business that was on presumptive taxation under 44AD and declares profit below the presumptive rate, with income above the basic exemption limit, can need an audit even with a small turnover. That depends on facts outside the turnover, so the CA decides.
From FY 2026-27, the audit section and the report form have new numbers under the new Act. The limits are unchanged — confirm the new numbering.