Turnover limit for professional, partnership firm and individuals assessment year 2014-15 for tax audit procedure, What Are Tax Audits and where it is applicable.
Tax Audit Limit for business & individuals

Let’s know what is tax audit? The person who runs the business or self-employed, after the audit of the financial year in terms of earnings is required to file income tax returns. This audit will be done through qualified Chartered Accountant. He checks the books and decide which expenses can be shown that those who are important in terms of book-keeping. Tax payments will be applicable only after the audit under the Income Tax Act.

Conditions Tax Auditing for whom the tax audit is compulsory?
The business income of more than Rs 1 crore in a financial year or over Rs 25 lakh by profession, those Assessee have necessary to doing income tax audit.
What would Taxable income and not?
Qualified chartered accountant to audits the income and expense cash, bank book and the Check the invoices. The aim is to determine whether many of the business or profession carried on spending law provision can be shown in terms of deduction. The purpose of the audit is to determine taxable income.

Tax Returns:Tax audit process should be complete balance sheet and profit and loss account for should be made for Assessee. Returns assessment is to be filed before September 30 on the same assessment year.
When the file has to submit Advance Tax: Who’s Assessee should have tax audit, September, December and March month to pay advance tax in the financial year. From March 15 before they have to pay their dues. After Audit access payment realizing tax refunds can be claimed.