Tax audit.

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....ting books of account audited A B 1. Every person--   (a) carrying on business shall, if his total sales, turnover or gross receipts, as the case may be, in business exceed or exceeds one crore rupees in any tax year, subject to the provisions of clause (b); (b) In case of a person whose- (i) aggregate of all amounts received including amount received for sales, turnover or gross r....

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....its and gains of business or profession, declared by the assessee are as per section 58(2) or 61(2). (3) The assessee shall furnish by the specified date, the report of such audit in such form, duly signed and verified by the accountant and setting forth such particulars, as may be prescribed. (4) Where a person is required, by or under any other law, to get his accounts audited, then it shall b....