Is TAX AUDIT mandatory if turnover is Rs. 35 lakhs and the net profit is 0.1% of the turnover approx

Hello,

There is a partnership firm whose turnover is Rs. 35 lakhs for F.Y 2018-19 and net profit is Rs. 2800 approx i.e 0.1% approx, we have profit and loss account and balance sheet.

So is TAX AUDIT mandatory?