Auditing due date

1. Tax audit u/s 44AB is required when Gross receipts or T.O exceeds Rs. 1 crore during the year. This section has nothing to do with loss or profit in that case. 
2. In your case since the T.O exceeds Rs. 1 crore tax audit is mandatory and the due date for filing the ROI is 31.10.2019. 
3. There are options such as sec 44AD (in case of a business) and sec 44ADA (in case of the profession) showing your clients profit under presumptive taxation. 
Please correct me if the above solution has an alternative view.