Income tax help

sec 44 AA is applicable to professionals only if gross reciepts exceed RS 1500000 ,so no audit & for filing returns just make sure u have maintained the list of expenses incurred  (roughly) since u r no maintaing a/c's 

Every person carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by CBDT shall keep and maintain such books of accounts and other documents as may enable the AO to compute his total income in accordance with the provision of this act.

if management consultancy is covered under technical consultancy then you shall maintain books of records irrespective of turnover or income.

If not covered in above para then

where B& P is newly setup in any previous year, if income is likely to exceeds 1,20,000 or Total sales or turnover or gross receipts exceeds 10,00,000  then you are required to maintain books of records