← All tools · Practice Toolkit
Income-tax · GST · Companies Act — one screen
Applicability Multi-Checker
Enter the entity's numbers once — see tax audit (44AB), GST registration, internal audit (Sec 138), CARO 2020, CSR (Sec 135) and XBRL applicability together.
🔒 Your figures never leave your browser — all calculation happens on your device. At most an anonymous visit count is collected; never what you type.
Entity
Type of entity
Individual / Proprietorship
Partnership firm / LLP
Private limited company
Unlisted public company
Listed company
Nature (for 44AB)
Business or profession.
Business Profession
Supply (for GST)
Mainly goods or services.
Goods Services
State category (for GST threshold)
Normal category (incl. Assam & J&K)
Special category (Manipur, Mizoram, Nagaland, Tripura, etc.)
How to read this: each line shows whether that compliance applies to the entity, with the trigger. Tax audit (Sec 44AB): business turnover > ₹1 cr (₹10 cr if cash ≤ 5%); profession gross receipts > ₹50 lakh. GST registration: aggregate turnover over ₹40/20 lakh (goods/services, normal states) or ₹20/10 lakh (special states) — plus compulsory cases (inter-state, e-commerce) regardless of turnover. Internal audit (Sec 138 + Rule 13): listed always; unlisted public if paid-up ≥ ₹50 cr / turnover ≥ ₹200 cr / borrowings ≥ ₹100 cr / deposits ≥ ₹25 cr; private if turnover ≥ ₹200 cr / borrowings ≥ ₹100 cr. CARO 2020: applies to companies except banking/insurance/Sec 8/OPC/small companies and private companies meeting all three — paid-up+reserves ≤ ₹1 cr, borrowings ≤ ₹1 cr, revenue ≤ ₹10 cr. CSR (Sec 135): net worth ≥ ₹500 cr or turnover ≥ ₹1,000 cr or net profit ≥ ₹5 cr. XBRL: listed & subsidiaries, paid-up ≥ ₹5 cr, turnover ≥ ₹100 cr, or Ind AS companies. This is a first-level screen — confirm edge cases (presumptive taxation, holding/subsidiary status, sector exemptions) against the bare Acts.