44AD and 44AB

in first year of business.

turnover = 80lacs

actual profit h 400000

whether it can be possible to declare actual profit which is less than 8%(44AD) WITHOUT AUDIT?

Because 44AD SAYS IS WE ONCE ADOPT 44Ad and subsequent year we declare profit less than 8% than audit is compulsory under 44AB

reply in regard of first year of business