Is Tax audit applicable in this case?

Sivaraman A R (.) (1040 Points)

28 June 2024  

FY 22-23 - TO 80 lakhs. Profit 10%. Filed ITR4

FY 23-24 - TO 80 lakhs. Profit 10%. Ready to file with full PL and BS in ITR 3.

Is Audit 44AB(e) applicable here?