Future and option ITR

rahul (ARTICLE CLERK) (58 Points)

14 October 2021  
sole proprietor having 2 business one business of manufacturing and other of f&o from manufacturing profit as per 44AD Rs 210000 & loss from f&o 392000 my question is whether tax audit is applicable or not
and whether I should consolidated profit and loss of mfg & F&O. showing net loss of 182000