Test eligibility for the presumptive taxation schemes under Section 44AD (business), 44ADA (profession) and 44AE (goods carriages) — cash-receipts ratio computed for you, the current-year threshold comparison left as a documented conclusion.
Entity: ___ · PAN: ___ · Previous year ended: ___ · Assessment Year: ___
A cash-receipts ratio at or below the threshold specified in the relevant sub-section (verify the current percentage — historically 5% of total receipts) allows the higher turnover/receipts limit for Section 44AD/44AE eligibility; above it, the lower limit applies. Verify the exact current-year percentage and rupee thresholds before concluding.
This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.
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