There is no need to maintain books of accounts or get them audited if the assessee opts for Section 44AD. However, i think you have mistaken in asking the question. I think you needed to ask what is the form of audit report if the profit of the assessee is less than the one required by section 44AD. If this is the question, the reply is same forms as applicable to section 44AB i.e. 3CB and 3CD (3CA is applicable only to those concerns where any statotory audit is applicable. Section 44AD is applicable only to individual, huf and partnership firm only. So no question of 3CA here.)
If the audit is applicable to to the assessee owing to non compliance with section 44AD, then next year onwards, the TDS provision shall be applicable to the assesse.
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