44 ad doubts

Respected Seniors and Dear friends,

1) Please confirms that is it true that  "If your turnover is below Rs. 60 lakhs, income from that business is less than 8% of the turnover and your total income is less than the exemption limit, no need for audit u/s 44AB.

2) one client having turnover = 18 lacs, profit = zero, partnership firm. can avail 44AD. remuneration to partners paid rs. 105000 and interst to partner paid rs. 40000.

hopeing immediate response from your side.