According to sec.44AB the following are required to get their accounts audited before filing their ITR;
(1) Every person carrying on business shall, if his total sales/ turnover/ gross receipts exceed Rs.6000000/-(sixty lacs) in the previous year i.e. FY 2012-13 is required to get his a/cs audited by a CA before 30th.Sept.2013 and furnish by that date the same duly signed and verified by the CA.. He also has to file his ITR on the prescribed form by that date.
(2) In case of person carrying on profession the provisions of compulsary audit are applicable if his gross receipts in profession exceed Rs.1500000/- in the previous year.
(3) Similarily a person carrying on business and turnover is less than Rs.6000000/-(sixty lacs) covered u/s 44AD,44AE and claims his income lower than the deemed profitis required to get his a/cs audited.
The audit is to done by a Chartered Accounant while the Income tax return can be filed by the CA or Advocate or by self.