Audit applicable for individual

As u say 20 lacs is gross income or net income ? clarify ? because Under the existing provisions of section 44AB of the Act every person carrying on a profession is required to get his accounts audited if the total gross receipts in a previous year exceed twenty five lakh rupees.

Doesn't matter if it's gross or nett, it's still below 50.

But to answer the original question then yes, if you are filing under 44ADA and offer less than 50% of your income as profit then you will need to be audited.