Which section of the Income-tax Act, 2025 governs compulsory tax audit of accounts for eligible business or professional cases?

Section 63 of the Income-tax Act, 2025, which replaces section 44AB of the 1961 Act, requires a person carrying on business or profession to get the accounts audited by an accountant when the turnover or receipts conditions in its Table are met. Section 268 deals with inquiry and special audit during assessment, section 58 with presumptive computation of profits, and section 48 with the tea, coffee and rubber deposit scheme.