{"id":784,"date":"2025-10-01T08:11:46","date_gmt":"2025-10-01T08:11:46","guid":{"rendered":"https:\/\/komplytek.com\/blogs\/?p=784"},"modified":"2025-10-01T08:18:17","modified_gmt":"2025-10-01T08:18:17","slug":"tax-audit-fy-2024-25-ay-2025-26-applicability-due-dates-penalties-presumptive-taxation","status":"publish","type":"post","link":"https:\/\/komplytek.com\/blogs\/tax-audit-fy-2024-25-ay-2025-26-applicability-due-dates-penalties-presumptive-taxation\/","title":{"rendered":"Tax Audit FY 2024-25 (AY 2025-26): Applicability, Due Dates, Penalties &#038; Presumptive Taxation"},"content":{"rendered":"<body><p data-start=\"257\" data-end=\"497\">Are you wondering whether a Tax Audit is applicable for FY 2024-25 (AY 2025-26)? Every year, thousands of businesses and professionals in India face confusion about tax audit limits, presumptive taxation schemes, due dates, and penalties.<\/p>\n<p data-start=\"499\" data-end=\"782\">Under the Income-tax Act, 1961, certain taxpayers are required to get their accounts audited to ensure proper reporting of income, expenses, and deductions. The provisions mainly fall under Section 44AB, along with presumptive taxation options under Sections 44AD, 44ADA, and <span style=\"color: #000000;\">44AE.<\/span><\/p>\n<hr data-start=\"784\" data-end=\"787\">\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/komplytek.com\/blogs\/tax-audit-fy-2024-25-ay-2025-26-applicability-due-dates-penalties-presumptive-taxation\/#%F0%9F%93%8C_This_blog_covers\" >\ud83d\udccc This blog covers:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/komplytek.com\/blogs\/tax-audit-fy-2024-25-ay-2025-26-applicability-due-dates-penalties-presumptive-taxation\/#%E2%9A%96%EF%B8%8F_Applicability_of_Tax_Audit_%E2%80%93_Section_44AB\" >\u2696\ufe0f Applicability of Tax Audit \u2013 Section 44AB<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/komplytek.com\/blogs\/tax-audit-fy-2024-25-ay-2025-26-applicability-due-dates-penalties-presumptive-taxation\/#%F0%9F%8F%A2_For_Businesses\" >\ud83c\udfe2 For Businesses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/komplytek.com\/blogs\/tax-audit-fy-2024-25-ay-2025-26-applicability-due-dates-penalties-presumptive-taxation\/#%F0%9F%91%A8%E2%80%8D%E2%9A%95%EF%B8%8F_For_Professionals\" >\ud83d\udc68\u200d\u2695\ufe0f For Professionals<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/komplytek.com\/blogs\/tax-audit-fy-2024-25-ay-2025-26-applicability-due-dates-penalties-presumptive-taxation\/#%F0%9F%93%89_For_Presumptive_Taxation\" >\ud83d\udcc9 For Presumptive Taxation<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/komplytek.com\/blogs\/tax-audit-fy-2024-25-ay-2025-26-applicability-due-dates-penalties-presumptive-taxation\/#%F0%9F%92%A1_Presumptive_Taxation_Schemes\" >\ud83d\udca1 Presumptive Taxation Schemes<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/komplytek.com\/blogs\/tax-audit-fy-2024-25-ay-2025-26-applicability-due-dates-penalties-presumptive-taxation\/#%F0%9F%94%B9_Section_44AD_%E2%80%93_Presumptive_Taxation_for_Businesses\" >\ud83d\udd39 Section 44AD \u2013 Presumptive Taxation for Businesses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/komplytek.com\/blogs\/tax-audit-fy-2024-25-ay-2025-26-applicability-due-dates-penalties-presumptive-taxation\/#%F0%9F%94%B9_Section_44ADA_%E2%80%93_Presumptive_Taxation_for_Professionals\" >\ud83d\udd39 Section 44ADA \u2013 Presumptive Taxation for Professionals<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/komplytek.com\/blogs\/tax-audit-fy-2024-25-ay-2025-26-applicability-due-dates-penalties-presumptive-taxation\/#%F0%9F%94%B9_Section_44AE_%E2%80%93_Presumptive_Taxation_for_Transporters\" >\ud83d\udd39 Section 44AE \u2013 Presumptive Taxation for Transporters<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/komplytek.com\/blogs\/tax-audit-fy-2024-25-ay-2025-26-applicability-due-dates-penalties-presumptive-taxation\/#%E2%8F%B3_Income_Tax_Filing_Deadlines_and_Penalties_FY_2024-25_AY_2025-26\" >\u23f3 Income Tax Filing Deadlines and Penalties (FY 2024-25 \/ AY 2025-26)<\/a><\/li><\/ul><\/nav><\/div>\n<h2 data-start=\"789\" data-end=\"812\" id=\"mcetoc_1j6fd5smb0\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%8C_This_blog_covers\"><\/span>\ud83d\udccc <span style=\"color: #3366ff;\">This blog covers:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul data-start=\"813\" data-end=\"1005\">\n<li data-start=\"813\" data-end=\"850\">\n<p data-start=\"815\" data-end=\"850\">Applicability and turnover limits<\/p>\n<\/li>\n<li data-start=\"851\" data-end=\"903\">\n<p data-start=\"853\" data-end=\"903\">Presumptive taxation schemes (44AD, 44ADA, 44AE)<\/p>\n<\/li>\n<li data-start=\"904\" data-end=\"959\">\n<p data-start=\"906\" data-end=\"959\">Important due dates for filing audit reports &amp; ITRs<\/p>\n<\/li>\n<li data-start=\"960\" data-end=\"1005\">\n<p data-start=\"962\" data-end=\"1005\">Penalties and consequences of late filing<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"1007\" data-end=\"1010\">\n<h2 data-start=\"1012\" data-end=\"1061\" id=\"mcetoc_1j6fd5smb1\"><span class=\"ez-toc-section\" id=\"%E2%9A%96%EF%B8%8F_Applicability_of_Tax_Audit_%E2%80%93_Section_44AB\"><\/span>\u2696\ufe0f<span style=\"color: #3366ff;\"> Applicability of Tax Audit \u2013 Section 44AB<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"1063\" data-end=\"1086\" id=\"mcetoc_1j6fd5smb2\"><span class=\"ez-toc-section\" id=\"%F0%9F%8F%A2_For_Businesses\"><\/span>\ud83c\udfe2 <span style=\"color: #000000;\">For Businesses<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"1087\" data-end=\"1263\">\n<li data-start=\"1087\" data-end=\"1143\">\n<p data-start=\"1089\" data-end=\"1143\">Tax Audit is mandatory if turnover exceeds \u20b91 crore.<\/p>\n<\/li>\n<li data-start=\"1144\" data-end=\"1263\">\n<p data-start=\"1146\" data-end=\"1177\">Exemption up to \u20b910 crore if:<\/p>\n<ul data-start=\"1180\" data-end=\"1263\">\n<li data-start=\"1180\" data-end=\"1220\">\n<p data-start=\"1182\" data-end=\"1220\">Cash receipts \u2264 5% of total receipts<\/p>\n<\/li>\n<li data-start=\"1223\" data-end=\"1263\">\n<p data-start=\"1225\" data-end=\"1263\">Cash payments \u2264 5% of total payments<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 data-start=\"1265\" data-end=\"1294\" id=\"mcetoc_1j6fd5smb3\"><span class=\"ez-toc-section\" id=\"%F0%9F%91%A8%E2%80%8D%E2%9A%95%EF%B8%8F_For_Professionals\"><\/span>\ud83d\udc68\u200d\u2695\ufe0f <span style=\"color: #000000;\">For Professionals<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"1295\" data-end=\"1354\">\n<li data-start=\"1295\" data-end=\"1354\">\n<p data-start=\"1297\" data-end=\"1354\">An audit is required if gross receipts exceed \u20b950 lakh.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"1356\" data-end=\"1389\" id=\"mcetoc_1j6fd5smb4\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%89_For_Presumptive_Taxation\"><\/span>\ud83d\udcc9 <span style=\"color: #000000;\">For Presumptive Taxation<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"1390\" data-end=\"1509\">\n<li data-start=\"1390\" data-end=\"1509\">\n<p data-start=\"1392\" data-end=\"1509\">Audit required if income is declared below the presumptive rate and total income exceeds the basic exemption limit.<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"1511\" data-end=\"1514\">\n<h2 data-start=\"1516\" data-end=\"1552\" id=\"mcetoc_1j6fd5smb5\"><span class=\"ez-toc-section\" id=\"%F0%9F%92%A1_Presumptive_Taxation_Schemes\"><\/span>\ud83d\udca1 <span style=\"color: #3366ff;\">Presumptive Taxation Schemes<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"1554\" data-end=\"1613\" id=\"mcetoc_1j6fd5smb6\"><span class=\"ez-toc-section\" id=\"%F0%9F%94%B9_Section_44AD_%E2%80%93_Presumptive_Taxation_for_Businesses\"><\/span>\ud83d\udd39<span style=\"color: #000000;\"> Section 44AD \u2013 Presumptive Taxation for Businesses<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"1614\" data-end=\"1879\">\n<li data-start=\"1614\" data-end=\"1689\">\n<p data-start=\"1616\" data-end=\"1689\">Applicable to Resident Individuals, HUFs, Partnership Firms (not LLPs).<\/p>\n<\/li>\n<li data-start=\"1690\" data-end=\"1725\">\n<p data-start=\"1692\" data-end=\"1725\">Turnover limit: Up to \u20b92 crore.<\/p>\n<\/li>\n<li data-start=\"1726\" data-end=\"1776\">\n<p data-start=\"1728\" data-end=\"1776\">Presumptive income: 8% (cash) or 6% (digital).<\/p>\n<\/li>\n<li data-start=\"1777\" data-end=\"1879\">\n<p data-start=\"1779\" data-end=\"1879\">Audit required if income declared below presumptive rate and total income exceeds basic exemption.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"1881\" data-end=\"1944\" id=\"mcetoc_1j6fd5smb7\"><span class=\"ez-toc-section\" id=\"%F0%9F%94%B9_Section_44ADA_%E2%80%93_Presumptive_Taxation_for_Professionals\"><\/span>\ud83d\udd39 <span style=\"color: #000000;\">Section 44ADA \u2013 Presumptive Taxation for Professionals<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"1945\" data-end=\"2258\">\n<li data-start=\"1945\" data-end=\"2016\">\n<p data-start=\"1947\" data-end=\"2016\">Applicable to Resident Individuals or Partnership Firms (not LLPs).<\/p>\n<\/li>\n<li data-start=\"2017\" data-end=\"2107\">\n<p data-start=\"2019\" data-end=\"2107\">Professions: Legal, medical, engineering, accountancy, consultancy, architecture, etc.<\/p>\n<\/li>\n<li data-start=\"2108\" data-end=\"2142\">\n<p data-start=\"2110\" data-end=\"2142\">Gross receipts up to \u20b950 lakh.<\/p>\n<\/li>\n<li data-start=\"2143\" data-end=\"2183\">\n<p data-start=\"2145\" data-end=\"2183\">Presumptive income: 50% of receipts.<\/p>\n<\/li>\n<li data-start=\"2184\" data-end=\"2258\">\n<p data-start=\"2186\" data-end=\"2258\">Audit required if declared below 50% and income exceeds the exemption.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"2260\" data-end=\"2321\" id=\"mcetoc_1j6fd5smb8\"><span class=\"ez-toc-section\" id=\"%F0%9F%94%B9_Section_44AE_%E2%80%93_Presumptive_Taxation_for_Transporters\"><\/span>\ud83d\udd39<span style=\"color: #000000;\"> Section 44AE \u2013 Presumptive Taxation for Transporters<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"2322\" data-end=\"2514\">\n<li data-start=\"2322\" data-end=\"2376\">\n<p data-start=\"2324\" data-end=\"2376\">Applicable to assessees owning \u226410 goods vehicles.<\/p>\n<\/li>\n<li data-start=\"2377\" data-end=\"2460\">\n<p data-start=\"2379\" data-end=\"2460\">Income: \u20b91,000 per ton\/month for heavy vehicles or \u20b97,500 per month for others.<\/p>\n<\/li>\n<li data-start=\"2461\" data-end=\"2514\">\n<p data-start=\"2463\" data-end=\"2514\">Audit required if declared below the scheme rate.<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"2516\" data-end=\"2519\">\n<h2 data-start=\"2521\" data-end=\"2595\" id=\"mcetoc_1j6fd5smb9\"><span class=\"ez-toc-section\" id=\"%E2%8F%B3_Income_Tax_Filing_Deadlines_and_Penalties_FY_2024-25_AY_2025-26\"><\/span>\u23f3 <span style=\"color: #3366ff;\">Income Tax Filing Deadlines and Penalties (FY 2024-25 \/ AY 2025-26)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table data-start=\"2597\" data-end=\"3449\" class=\"w-fit min-w-(--thread-content-width)\">\n<thead data-start=\"2597\" data-end=\"2664\">\n<tr data-start=\"2597\" data-end=\"2664\">\n<th data-start=\"2597\" data-end=\"2617\" data-col-size=\"md\">Category \/ Action<\/th>\n<th data-start=\"2617\" data-end=\"2628\" data-col-size=\"sm\">Due Date<\/th>\n<th data-start=\"2628\" data-end=\"2645\" data-col-size=\"sm\">Section \/ Rule<\/th>\n<th data-start=\"2645\" data-end=\"2664\" data-col-size=\"md\">Penalty \/ Notes<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"2733\" data-end=\"3449\">\n<tr data-start=\"2733\" data-end=\"2801\">\n<td data-start=\"2733\" data-end=\"2775\" data-col-size=\"md\">Individual \/ HUF \/ AOP \/ BOI (no audit)<\/td>\n<td data-start=\"2775\" data-end=\"2792\" data-col-size=\"sm\">16th Sept 2025<\/td>\n<td data-start=\"2792\" data-end=\"2796\" data-col-size=\"sm\">\u2013<\/td>\n<td data-start=\"2796\" data-end=\"2801\" data-col-size=\"md\">\u2013<\/td>\n<\/tr>\n<tr data-start=\"2802\" data-end=\"2908\">\n<td data-start=\"2802\" data-end=\"2833\" data-col-size=\"md\">Businesses (Requiring Audit)<\/td>\n<td data-start=\"2833\" data-end=\"2849\" data-col-size=\"sm\">31st Oct 2025<\/td>\n<td data-start=\"2849\" data-end=\"2861\" data-col-size=\"sm\">Sec. 271B<\/td>\n<td data-start=\"2861\" data-end=\"2908\" data-col-size=\"md\">Penalty of 0.5% of turnover (max \u20b91,50,000)<\/td>\n<\/tr>\n<tr data-start=\"2909\" data-end=\"2972\">\n<td data-start=\"2909\" data-end=\"2947\" data-col-size=\"md\">Businesses (Transfer Pricing Cases)<\/td>\n<td data-start=\"2947\" data-end=\"2963\" data-col-size=\"sm\">30th Nov 2025<\/td>\n<td data-start=\"2963\" data-end=\"2967\" data-col-size=\"sm\">\u2013<\/td>\n<td data-start=\"2967\" data-end=\"2972\" data-col-size=\"md\">\u2013<\/td>\n<\/tr>\n<tr data-start=\"2973\" data-end=\"3025\">\n<td data-start=\"2973\" data-end=\"2990\" data-col-size=\"md\">Revised Return<\/td>\n<td data-start=\"2990\" data-end=\"3006\" data-col-size=\"sm\">31st Dec 2025<\/td>\n<td data-start=\"3006\" data-end=\"3020\" data-col-size=\"sm\">Sec. 139(5)<\/td>\n<td data-start=\"3020\" data-end=\"3025\" data-col-size=\"md\">\u2013<\/td>\n<\/tr>\n<tr data-start=\"3026\" data-end=\"3131\">\n<td data-start=\"3026\" data-end=\"3050\" data-col-size=\"md\">Belated \/ Late Return<\/td>\n<td data-start=\"3050\" data-end=\"3066\" data-col-size=\"sm\">31st Dec 2025<\/td>\n<td data-start=\"3066\" data-end=\"3078\" data-col-size=\"sm\">Sec. 234F<\/td>\n<td data-start=\"3078\" data-end=\"3131\" data-col-size=\"md\">Penalty up to \u20b95,000 (\u20b91,000 if income \u2264 \u20b95 lakh)<\/td>\n<\/tr>\n<tr data-start=\"3132\" data-end=\"3234\">\n<td data-start=\"3132\" data-end=\"3171\" data-col-size=\"md\">Interest (late filing \/ non-payment)<\/td>\n<td data-start=\"3171\" data-end=\"3175\" data-col-size=\"sm\">\u2013<\/td>\n<td data-start=\"3175\" data-end=\"3200\" data-col-size=\"sm\">Secs. 234A, 234B, 234C<\/td>\n<td data-start=\"3200\" data-end=\"3234\" data-col-size=\"md\">1% per month (simple interest)<\/td>\n<\/tr>\n<tr data-start=\"3235\" data-end=\"3345\">\n<td data-start=\"3235\" data-end=\"3268\" data-col-size=\"md\">Updated Return (up to 4 years)<\/td>\n<td data-start=\"3268\" data-end=\"3284\" data-col-size=\"sm\">31st Mar 2030<\/td>\n<td data-start=\"3284\" data-end=\"3299\" data-col-size=\"sm\">Sec. 139(8A)<\/td>\n<td data-start=\"3299\" data-end=\"3345\" data-col-size=\"md\">Extra tax 25%\u201350% depending on filing date<\/td>\n<\/tr>\n<tr data-start=\"3346\" data-end=\"3449\">\n<td data-start=\"3346\" data-end=\"3396\" data-col-size=\"md\">Carry forward of losses (except house property)<\/td>\n<td data-start=\"3396\" data-end=\"3400\" data-col-size=\"sm\">\u2013<\/td>\n<td data-start=\"3400\" data-end=\"3404\" data-col-size=\"sm\">\u2013<\/td>\n<td data-start=\"3404\" data-end=\"3449\" data-col-size=\"md\">Not allowed if return not filed on time<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/body>","protected":false},"excerpt":{"rendered":"<p>Are you wondering whether a Tax Audit is applicable for FY 2024-25 (AY 2025-26)? Every year, thousands of businesses and professionals in India face confusion about tax audit limits, presumptive taxation schemes, due dates, and penalties. Under the Income-tax Act, 1961, certain taxpayers are required to get their accounts audited to ensure proper reporting of &#8230; <a title=\"Tax Audit FY 2024-25 (AY 2025-26): Applicability, Due Dates, Penalties &#038; Presumptive Taxation\" class=\"read-more\" href=\"https:\/\/komplytek.com\/blogs\/tax-audit-fy-2024-25-ay-2025-26-applicability-due-dates-penalties-presumptive-taxation\/\" aria-label=\"Read more about Tax Audit FY 2024-25 (AY 2025-26): Applicability, Due Dates, Penalties &#038; Presumptive Taxation\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":774,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[81,12,5,57],"tags":[],"class_list":["post-784","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-advisory-services","category-accounting-financial","category-audit-assurance","category-auditing-services"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax Audit FY 2024-25 (AY 2025-26): Applicability, Due Dates, Penalties &amp; Presumptive Taxation - Komplytek Blogs<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/komplytek.com\/blogs\/tax-audit-fy-2024-25-ay-2025-26-applicability-due-dates-penalties-presumptive-taxation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Audit FY 2024-25 (AY 2025-26): Applicability, Due Dates, Penalties &amp; Presumptive Taxation - Komplytek Blogs\" \/>\n<meta property=\"og:description\" content=\"Are you wondering whether a Tax Audit is applicable for FY 2024-25 (AY 2025-26)? 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