Tax audit applicability check
Enter your turnover or receipts and a few details. See whether a tax audit applies, and when it's due.
- Business and profession
- Presumptive cases
- Free, no sign-up
Plan around the audit
An audit changes your deadlines and filing. Our experts coordinate it with your return.
Questions people often ask
What is the penalty for skipping an audit?
0.5% of turnover or receipts, up to ₹1.5 lakh (s.271B).
Who does the audit?
A practising chartered accountant, who files the report on the e-filing portal.
When an audit applies
Three tests.
- Business: turnover over ₹1 crore (₹10 crore with little cash).
- Profession: receipts over ₹50 lakh.
- Presumptive: declaring less, with income above the exemption limit.
Last reviewed 9 October 2026. The rules in this calculator come from these official sources.
- Individuals with business or professional income Income Tax Department
Common questions
When is a tax audit needed for a business?
When turnover is over ₹1 crore, or over ₹10 crore if cash receipts and cash payments are each no more than 5%.
And for a profession?
When gross receipts are over ₹50 lakh.
Does presumptive tax change it?
If you opted for 44AD or 44ADA and declare less than the presumptive income, an audit is needed when your income is above the basic exemption limit.
What are the deadlines?
The audit report by 30 September and the return by 31 October.
What is the penalty?
0.5% of turnover, up to ₹1.5 lakh, unless there was a reasonable cause.
