Compulsory tax audit applicable or no

A trader has a turnover of Rs.25 lacs for the AY 17-18 and he declared 8% profit u/s 44AD in the year to file ITR.

In Current AY 18-19 his turnover is Rs. 65L if he go for 8% his tax liability is high. So whether we can reduce profit % and go for tax audit or whether we can show his profit less than Rs. 2,50,000 (i.e maximum income exem.limit) and give books without tax audit. please guide.