An Assessee is liable to get his Tax Audit done by a Chartered Accountant mandatorily, if in the previous year:

       (a) The Person is carrying on business and his Total Sales/Turnover exceeds Rs. 2 Crores or

       (b) The Person is carrying on Profession, and his Gross Receipts exceed Rs. 50 Lakhs or

       (c) The Person is carrying on business or profession and is covered under the provisions of section 44AD, 44AE, 44AF, 44BB

            or 44BBB and claims that his income from the said business is lower than the deemed profits and gains computed under

            the relevant section.

The Due Date of filing of Income Tax Return of an Assessee liable to get his Tax Audit done under Section 44AB is 30th September. In case of Corporate Assessee’s who are required to furnish a report under Section 92E for International transactions – the due date is 30th November.