tax audit applicability

PRATHYUSHA ROYAL K (4 Points)

28 August 2017  
From FY 2010-11 onwards exceeds my turnover exceeds 1cr and I am under going through tax audit.

But in FY 2016_17 my turnover is 1.5cr am I opt presumptive basis u/s 44 ad?

And what is the benefit for me if, I opt presumptive basis method.