Is Audit Necessary if Cash Payments exceeds 5% of Total Payments & NIL CASH RECEIPTS

Donati (Self occupation) (106 Points)

01 July 2021  

As per the new rule... 
Audit is not required for Turnover <5Cr in FY 2020-21 & <10Cr in FY 2021-22 if
1. Cash Payment <5% of Total Payments
2. Cash Receipts <5% of Total Receipts

My query is...Is Audit required if only Cash Payments exceed the 5% limit of total Payments? 

Please help.