Can tax audit u/s 44ab be done for less than 1 crore to

Hi,

I have a query about Sec 44AB of the Act, pls do clarify if I am wrong

Section 44AB of the Act says "Who has to get his accounts audited on compulsory basis". Now my query is when the turnover of the Company is less than 1 crore, can he get his accounts still audited by a CA u/s 44AB since, the wording of the Section does not prohibit from getting accounts audited even if TO does not exceeds the specified limit. If this can be done, whether the due date for tax audit will be applicable for the Company since we are doing Tax Audit.

Waiting for reply, thanks in advance