Is tax audit required

No need for tax audit 

No it is not consider as your income but you must provide proper information about amount receive in your bank account.

there is not applicability of tax audit because it is not his income it is only reimbursement of expenses done on behalf of client.

No Need of Tax Audit. It will be better that such tax/legal practitioner should operate seprate bank account for tax payments of clients.

Thank u very mcuh friends, thank you for your reply 

Thank u very mcuh friends, thank you for your reply 

Since, he is doing the payment for his client. 
No tax audit is required here.

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tax audit is not required in above case