Whether tax audit required or not?

Aliasgar Samniwala (118 Points)

20 August 2018  
In AY 2017-18, my client has a business income exceeding 1cr and had a loss of 10 lacs from business. On a safer side they conduct a TAX AUDIT u/s 44AB (e) in AY 2017-18.

now in AY 2018-19 they have
business income of Rs 14 lacs and offering more than 8% profit (i.e. 15%).

now i requiered to do a TAX AUDIT u/s 44 AD for five consicutive years?