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Income Scrutiny Threshold for Companies Under Section 44AD: Revised Limits

Income Scrutiny Threshold for Companies Under Section 44AD: Revised Limits

June 26, 2026 Category: Blog

The turnover threshold for income audit under the the 44AD scheme has been revised. Previously, companies with a turnover exceeding ₹ 1 crore were subject to scrutiny. However, the new rule now increases this threshold to ₹ two crore. This modification seeks to reduce the load on small firms and foster adherence with tax regulations. Consequent

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