What is the tax audit turnover limit for FY 2025-26 if most receipts are digital?
44AB thresholds
1 Answer
Aicountly Compliance Desk
Compliance
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Correction notice: Updated for accuracy.
For FY 2025-26, a business needs a tax audit under Section 44AB when turnover exceeds ₹1 crore. The limit rises to ₹10 crore if cash receipts and cash payments are each not more than 5% of the total, which is where mostly digital receipts help.
For professionals the limit is ₹50 lakh of gross receipts. Both conditions on cash must be met for the ₹10 crore limit, and the payments must be through banking channels. Confirm your own position with your CA.
Aicountly Compliance Desk · Aug 6, 2026
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