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<h1>Supreme Court upholds section 44AB audits by chartered accountants for income limits</h1> The Supreme Court upheld the validity of section 44AB of the Income-tax Act, 1961, requiring audits by chartered accountants for income exceeding ... Constitutional validity of section 44AB - challenge is on behalf of the income-tax practitioners. It is submitted that they are entitled to be authorised representatives on behalf of the assessees and that excluding them for the purpose of auditing accounts as aforestated violates articles 14 and 19 of the Constitution - it must be pointed out that these income-tax practitioners are still entitled to be authorised representatives of assessees - hence section 44B is valid The Supreme Court dismissed the appeal challenging the validity of section 44AB of the Income-tax Act, 1961, which requires accounts to be audited by a chartered accountant if income exceeds specified limits. The court upheld the requirement, stating that chartered accountants have the necessary expertise for audits, and income-tax practitioners can still act as authorized representatives for assessees.
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