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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Mandatory tax audit under Section 44AB for businesses over 1 crore or professionals over 50 lakh; presumptive exceptions apply</h1> Every person carrying on business or profession must get accounts audited and furnish the auditor's report if specified turnover/receipts or deemed presumptive incomes exceed statutory thresholds (business: generally one crore, with higher threshold where cash transactions are limited; profession: fifty lakh; special rules for presumptive schemes and deeming provisions). Certain taxpayers under prescribed presumptive provisions or those whose accounts are already audited under other laws are exempt or may furnish that audit report plus a prescribed accountant's form. 'Specified date' for filing the audit report is linked to the return due date.

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