Audit applicability

its mandatory to declare minimum 8% otherwise audit is compulsory........

But return is not filed under 44AD..where it is written that assessee have to declare minimum 8% even in normal case.

https://www.incometaxindia.gov.in/Pages/faqs.aspx

kindly  refer above  FAQ  on tax  audits "who is compulsory......"

they r saying that

A person who is eligible to opt for the presumptive taxation scheme of section 44AD (*) but he does not opt for the same and claims the profits or gains for such business to be lower than the profits and gains computed as per the presumptive taxation scheme of section 44AD and his income exceeds the amount which is not chargeable to tax.