I have Client who from F.Y 2016-17 to F.Y 2018-19 has filed ITR-3 showing profit above 8% but not opting for sec 44AD
For F.Y 2019-20 audit was done Turnover was 1.4Cr. profit shown 6%
Now as per the new scheme of govt of 5% cash receipts & payments
My Turnover is 1.5cr. and profit is 7% and upto 95% transaction are digital do i require to get audit.