Income tax

tax audit is not required 

It will depend upon profit you claim on that turnover, if it is less than 8% of turnover, you will have to get your books audited.  TDS provisions get affected by Audit provisions in case of Individuals and HUF and not the other way around, in my opinion.

I have taken an unsecured loan to pay the Interest of a plot which I have bought from a government agency.

So, is the interest paid on this rebatable?

If Turnover of 5200000 is arised from profession ie professional receipts tax audit is required because professional receipts exceeds 2500000 requies audit u/s44ab, if turn over is partly from profession & partly from other business the taxaudit requirement based up on facts. If tds deducted u/s194j was on 5200000 tax audit is required