WITH DUE RESPECT TO UR VIEWS MR SONTHALIA
SECTION 44AB STATES 2 CONDITION TO BE SATISFIED IN ORDER TO GET THE ACCOUNTS AUDITED BY CA:
1. IF THE ASSESSEE CLAIMS THAT HIS INCOME IS LOWER THAN THE INCOME DEEMED UNDER SECTION 44AD AND
2. THE ASSESSEE TOTAL INCOME IS CHARGEABLE TO TAX
IN MY VIEW SINCE CONDITION 2 IS NOT SATISFIED AUDIT IS NOT REQUIRED TO BE DONE
SECTION 44AB STATES 2 CONDITION TO BE SATISFIED IN ORDER TO GET THE ACCOUNTS AUDITED BY CA:
1. IF THE ASSESSEE CLAIMS THAT HIS INCOME IS LOWER THAN THE INCOME DEEMED UNDER SECTION 44AD AND
2. THE ASSESSEE TOTAL INCOME IS CHARGEABLE TO TAX
IN MY VIEW SINCE CONDITION 2 IS NOT SATISFIED AUDIT IS NOT REQUIRED TO BE DONE