1) Any Assessee (Individual, Firm, Association of Persons, Body of Individuals, Hindu Undivided Family, Company, Trust, Charity etc.) carrying business or profession who satisfy either of the below two conditions are required to get their books audited u/s 44AB
a) If total sales, turnover, gross receipts from business exceeds 60 lakhs (1 crore from 01-04-2013) in the previous year OR
b) If gross receipts from profession exceeds 15 lakhs (25 lakhs from 01-04-2013) in the previous year
now question is that what is ur source of 1 cr rupees which u have invested in gold. If your business turnover is less than 1 cr than u are not required to make ur accounts audited.