8% requirement for companies

A Comapny is Required to file its Return of Income by 30th September

Sec.44 AB Requires Audit of Entities with Turnover more than 100 lacs

My Question is, When a Comapny's turnover is less than 100 lacs, will it be subject to Audit?
If Not, should the Company Show 8% Profit as per Sec. 44AD? because if it shows less than 8% it will fall under Audit?
Is there Something Wrong in my Query? Please Help!!

@ Mukul Jatwani

NEVER STOP LEARNING