Section 44AB gives the provisions relating to the class of taxpayers like businesses or professions or self employed persons who are required to get their accounts audited from a Chartered Accountant. The Audit under section 44AB aims to ascertain the compliance of various provisions of the Income-tax Law and the fulfilment of other requirements of the Income-tax Law. The Audit conducted by the chartered accountant of the taxpayer accounts in pursuance of the requirement of section 44AB is called a tax audit.