Tax Audit Limit AY 2026-27: Section 44AB, 44AD, 44ADA Thresholds, Cash-Receipts Test & Basic Exemption Limit Decoded
Tax audit applicability AY 2026-27: Section 44AB (Rs. 1 Cr / Rs. 10 Cr under 5% cash test), 44AB profession Rs. 50 L, 44AD presumptive Rs. 2 / 3 Cr, 44ADA Rs. 50 / 75 L, new-regime BEL Rs. 4 lakh per FA 2025, plus the 44AD(4) five-year lock-in rule and flowchart corrections.