applicability of Tax audit

In second case ,since you are not opting for presumtive taxation and your turnover is below tax audit limit (i.e. 1 crore) you are not required to get ur accounts audited.

In first case,since your turnover is below 1 crore , in this case also you are not required to do tax audit. Evenif your income exceeds 1 crore (But below 2 crore otherwise you will not eligible for presumptive taxation) you are not required to do tax audit. The treatment is applicable assuming you have never opted for presumtive taxation. In other case, if you have been declaring under  presumtive taxation you have to do tax audit if you are declaring income of less than 8% of turnover.

Thanks