Does Audit compulsory?

For year ending 31/03/2017, a partnership firm having sales turnover of ₹. 3,60,000/- and net profit before interest on capital and salary to partners is ₹. 30,000/-. After claiming salary & interest on capital (3.5%) the net profit reduces to zero.
Does this firm required to get audit report u/s. 44AD or under any other sections?