https://www.taxtmi.com/article/detailed?id=17364 Presumptive taxation under Section 44AD and the enhanced turnover limit linked to Section 44AB depend on cash receipts and cash payments each remaining within 5% of total receipts and payments. If either exceeds that threshold, the normal audit threshold applies. The audit trigger is based on business turnover rather than the profit percentage declared, while separate commission income does not alter the relevant turnover. Taxpayers should calculate cash percentages, monitor turnover, adopt digital payments where feasible, and arrange an audit when required. en-us Tue, 08 Sep 2026 08:43:34 +0530 Tue, 08 Sep 2026 08:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17364 Presumptive taxation under Section 44AD and the enhanced turnover limit linked to Section 44AB depend on cash receipts and cash payments each remaining within 5% of total receipts and payments. If either exceeds that threshold, the normal audit threshold applies. The audit trigger is based on business turnover rather than the profit percentage declared, while separate commission income does not alter the relevant turnover. Taxpayers should calculate cash percentages, monitor turnover, adopt digital payments where feasible, and arrange an audit when required. Articles Income Tax Tue, 08 Sep 2026 08:43:34 +0530 https://www.taxtmi.com/article/detailed?id=17364