What is the tax audit limit for professionals?

Name: Vijay R Singh & Co.
Address: Office No. 4, Vishal CHSL, D Wing, Sir Mathuradas Vasanji Road, Azad Nagar, Opp. Andheri Gymkhana, Andheri East, Maharashtra, 400069, IN
Telephone: +91 98607 23959

CA Vijay R Singh, FCA
Chartered Accountant · ICAI M.No. 153926 · FRN 136869W

Short answerA professional needs a tax audit if gross receipts exceed ₹50 lakh in the year. If you use presumptive taxation under 44ADA (receipts up to ₹75 lakh with cash within 5%) and declare at least 50% as income, no audit is needed; declare less and audit applies.

₹50 lakh receipts

Cross ₹50 lakh of professional receipts and a tax audit is required. Confirm current limits.

44ADA interaction

Opting for presumptive 44ADA and declaring 50%+ keeps you out of audit; declaring lower brings it back.

Audit

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This answer is general information for businesses, not professional advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.