Section 44AB under the
Income-tax Act, 2025
Tax audit
Topic
Tax audit — Business provisions under the Income-tax Act, 2025 (Act 30 of 2025).
What carried over
The substance of this provision was not changed by the re-write. What moved is the citation.
Recast into a table: 'Every person, carrying on the business or profession fulfilling any of the conditions specified in column B of the Table below, shall get his accounts ... audited'. Thresholds carried over. Note the form numbering (3CA/3CB/3CD) is expected to change under the Draft Income-tax Rules, 2026, which are not yet finally notified — do not rely on new form numbers yet.
Source
ICAI concordance row '63 | Tax Audit | 44AB'; verified against bare text of s.63(1).
CBDT publishes its own correspondence utility on incometaxindia.gov.in and that is the authority. Spot-check anything high-stakes there before you rely on it.
This is a navigational aid for the 1961 → 2025 transition, not tax advice. It helps you find the right place in the new Act when you already know the old section. Confirm every citation against the bare Act and against CBDT's own correspondence utility before relying on it in a return, certificate, notice reply or opinion. The source text used here is the Act as passed, so any rate or threshold amended by the Finance Act, 2026 is not reflected; section numbers are unaffected.