Tax audit

Dear Friends,

There is a limit of 45 tax audit limits per Chartered Accountant.

I want to know if an audit is performed for an assessee who has claimed his income lower than 8% under section 44AD, then whether this audit will be counted for the purpose of limit of 45 Tax audit and whether Chartered Accountant is required to upload this audit report on income tax efiling portal.

Thanks & Regards,