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Tazx Audit Calculator - AY 2026-27

Tax Audit Calculator

Assessment Year 2026-27

Calculate audit applicability under Sections 44AB, 44AD & 44ADA

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Reference Guide
Business Audit (Sec 44AB)
  • If cash receipts ≤ 5% AND cash payments ≤ 5%: Audit if turnover > ₹10 Cr
  • If cash receipts > 5% OR cash payments > 5%: Audit if turnover > ₹1 Cr
Profession Audit (Sec 44AB)
  • Audit required if gross receipts > ₹50 Lakh
Presumptive Taxation - Business (Sec 44AD)
  • Eligibility: Turnover ≤ ₹3 Cr (if cash ≤ 5%) or ₹2 Cr (if cash > 5%)
  • Minimum profit: 8% (6% for digital transactions)
  • If profit ≥ 8%: No audit required
  • If profit < 8% and total income > exemption limit: Audit required
  • If exceeds turnover limit: Regular 44AB rules apply
Presumptive Taxation - Profession (Sec 44ADA)
  • Eligibility: Gross receipts ≤ ₹75 Lakh (if cash ≤ 5%) or ₹50 Lakh (if cash > 5%)
  • Minimum profit: 50%
  • If profit ≥ 50%: No audit required
  • If profit < 50% and total income > exemption limit: Audit required
  • If exceeds receipts limit: Audit required
Key Monetary Limits (AY 2026-27)
  • Basic exemption limit: ₹2.5 Lakh (individuals below 60 years)
  • 44AB Business (low cash): ₹10 Cr
  • 44AB Business (high cash): ₹1 Cr
  • 44AB Profession: ₹50 Lakh
  • 44AD limit (low cash): ₹3 Cr
  • 44AD limit (high cash): ₹2 Cr
  • 44ADA limit (low cash): ₹75 Lakh
  • 44ADA limit (high cash): ₹50 Lakh

Assessment Year 2026-27 | For informational purposes only

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