Interplay of Sec 44AA, 44AB and 44AD of the Income Tax Act, 1961

Section 44AB of the income-tax Act, 1961, which provides for tax audit of certain taxpayers, has been amended in the recent past in order to relax the compliance burden on small taxpayers.

source https://www.caclubindia.com/articles/interplay-of-sec-44aa-44ab-and-44ad-of-the-income-tax-act-1961-45684.asp