INCOME TAX AUDIT

QUERY REGARDING INCOME TAX AUDIT PROVISION:-

FACT: An Assessee having Tour income was under tax audit u/s. 44AB(a) for AY 16-17, turnover exceeding prescribed limit .Net profit declared for AY 17-18 was below 8%/6% and hence he got his accounts audited u/s 44AB(e). In AY18-19 his T/O is 118 Lakhs & net profit is 15 Lakhs.

QUERIES ;
(1) Whether he has to go for compulsory tax audit for AY 18-19 as per amended provision relating to Sec 44 AD?

(2) whether he has to get his accounts compulsorily audited for next 5 AY irrespective of profit if in each year his income exceed Basic taxable limit,(GTI)????