Futures & Options Return filing which Turnover exceeds 1 crore without Tax Audit

Dear Sir/Madam,

One of our client is Salaries income , along with that he does Trading in Futures & Options.

In the FY 2023-24, he's FnO turnover of Rs. 1.6 Cr and loss is Rs. 30 Lakhs.

Can i file the IT return by in form  ITR-3 without Tax audit ( Cash Receipts and Payments <5% )  by using clause of Tax Audit turnover not exceeds 10 Crore. by showing loss of Rs. 30 Lakhs.

Please help.