Loss return and tax audit

One of my friend is doing  amway business and   earned  a commission of  of Rs 500000/- during 2011-12  His other income from Rent  rs. 450000/- Bank,  interest  rs 75000/-   His amway business incured a loss of rs 175000/-    since his turnover  and receipts from business  are below the tax audit limit  is his account is required to be  tax audited  as per new section 44 B