query regarding 44AD

manmohan baheti (student) (112 Points)

21 July 2018  
a assesee being a partnership firm has file his return in sugam 4s declaring 8 percent profit for assessment year 16 -17,for assement year 17-18 he has filled Itr 4 giving details of all expenses and even declaring profit less than 8 percent, my question is for assement year 18-19 will he required to get his account audited even if he declare his profit more than 8 percent as per section 44 AD(5)