Mandi commission agent? Find out if your turnover is your commission or your gross sales, whether a tax audit applies, and what to say about the AIS figure.
Mandi commission agent? Find out what your turnover really is.
v1.1 — AY 2026-27 names 21 October and 21 November, and a trader with no commission is told to audit unless they file presumptive.
AI tools for chartered accountants
by CA Karan Gupta
Mandi commission agent? Find out what your turnover really is.
Last statutory update: 4 Nov 2026 — v1.1 — AY 2026-27 names 21 October and 21 November, and a trader with no commission is told to audit unless they file presumptive.
CBDT Circular 452 (17 Mar 1986); Income-tax Act 1961 s.44AB, s.44AD(6)(ii), s.44AA, s.271A, s.271B (AY 2026-27) and Income-tax Act 2025 s.63, s.58, s.62, s.441, s.428(c) (tax year 2026-27 onwards); s.194Q / s.393(1) Sl. 8(ii) and Circular 13/2021 for buyers.
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