Audit in case of partnership firm

1. Audit u/s 44AB is required only in the case where the T.O exceeds Rs. 1 crore during the year for business and if it exceeds Rs. 50 lakhs in case of the profession. 
2. Presumptive taxation u/s 44AD or sec 44ADA is an option available to the assessee and it is not compulsory to opt to pay tax under sec 44AD or sec 44ADA.  
3. In your case, if you are carrying on business then T.O limit for tax audit will be Rs. 1 crore. Since T.O is less than Rs. 1 crore tax audit is not required but the maintenance of BOA is mandatory. 
4. You are free to show profit @ 4% of the T.O by maintaining proper BOA. 
Please correct me if the above solution has an alternative view.