Query regarding employee credit society

the assessee is an employee credit co-operative society ànd having a turnover of about 1.8cr for the fy 22-23 and has not filed the return within the due date. apart from the service receipts, they also have interest receipt from bank deposits and other miscellaneous income which includes in the net profit of 16lacs.

my question is
1) is tax audit applicable?
2) sec 80p advantage can availed even after filing after due date?
3) should the interest from other bank deposits has to be excluded for calculating net profit for sec 80p?
4) will income and expenditure applicable or profit &loss?