A/c u/s 44AA- Profit bellow 6/8% without Audit ?

YES  no audit required as turnover is well below the upper threshold/trigger level  specified for 44AB i,e Rupees 1Crores  (100 Lakhs)....BUT this may get picked up by computer aided scrutiny selection (CASS) system so books of accounts need to be qualitatively maintained ...

P.S : Though there still prevails another view that even if one is not opting presumptive taxation scheme of 44AD and simply filing under 44AB provisions threshold limits with profit percentage declared below 8% then audit under section 44AB is to be done .