FY 2025–26 / AY 2026–27
Tax audit applicability
Screen business and professional audit thresholds.
Reviewed 15 October 2026 · calculations run in your browser.
How the calculation works
Compare turnover with the general audit ceiling; separately test the presumptive scheme ceiling and eligibility.
What you need to enter
- Activity
- Annual turnover / gross receipts
- Cash receipts / all receipts for audit (%) (%)
- Cash receipts / turnover for presumptive scheme (%) (%)
- Cash payments / all payments for audit (%) (%)
- Eligible and declaring required presumptive income?
- Lower presumptive profit / lock-out condition applies?
Assumptions and limitations
FY 2025–26. Screening under sections 44AB, 44AD and 44ADA; not an audit determination. Audit and presumptive cash tests use different denominators. Non-account-payee cheques/drafts count as cash. Profession must be specified under 44AA; separate eligibility conditions apply.
Business audit ceiling is ₹1 crore, increased to ₹10 crore only if both cash tests are ≤5%. Professional ceiling is ₹50 lakh. Eligible presumptive ceilings can be ₹3 crore/₹75 lakh with cash receipts ≤5%. Declaring lower profit or prior scheme opt-out can change the outcome.