
Tax Audit u/s 44AB vs Presumptive Schemes (44AD & 44ADA) for AY 2026-27
Confused about tax audit applicability? Understand the ₹10 Cr digital turnover threshold under Section 44AB, enhanced limits for Section 44AD (₹3 Cr) and Section 44ADA (₹75 Lakh), and the 5-year lock-in trap.












