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Tax Audit for commission income under section -194H

This query is : Resolved 

28 December 2023 One of my client earned commission income amounting Rs 1,11,60000 TDS on which is deducted under section 194 H. Now my query is that I dont want to do Tax audit of the same, can i file ITR by preparing proper accounts and avoid Tax audit?
Net profit declared by preparing accounts is more than 50%.

28 December 2023 Tax audit applicable as gross receipt exceed 1 crore.
Presumptive tax option not available for commission income.



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