My query is that I have client whose turnover is Rs. 22 Lac and Net Profit is rs. 88k which is around 4%, He is not opt 44AD for filling ITR and He is file return as per normal provisions, I just want to know that whether he is liable for Tax Audit or Not ? bcz as per 44AB turnover are not exceed Rs. 1 Cr. For Audit requirements or neither he is opt for 44AD which is related with 6% or 8% profit rule