Income tax audit limit a.y.18-19

Hi,

Can anyone help me, As far as my knowledge Income  Tax Audit for A.Y.18-19 is above 2 Cr, 

One of my relatives had audited is account last year due to income crossed threshold limit of 1 cr. 

but this year he has a sales below 2 cr and not interested to go for a tax audit, I suggested him 44AD presumptive scheme, but he does not agree with me that he should file his future 5 years return under 44AD presumptive scheme only

I would be appreciated if you some expert can input their views on this

Regards

Rashami