Yes. After amendment in Sec 44AD in the finance act 2010 it is compulsory.
Limit of 60 lakh is irrelevant if the declared profit and gain from B&P is less than 8% of total turnover.
The Act has use the word Eligible Business and Eligible Assessee.
The silent feature of this provision is if your client has a total taxable income less than the income not taxable under income tax act than he does not requir to conduct the Tax audit. i.e. income below the limit of 1.8 lakh or 1.9 lakh or so on.
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