Mandatory wealth tax return

But wealht tax arises only when the net wealth which is more than the amount not chargeable to wealth tax i.e Rs.30L, in keeping in mind this, we can analyse that this notification applicable to those who are chargebale to wealth tax act. We can use www.wealthtaxpro.com to file wealth tax return online

Is there any confirmation on this ? 

Does the assessee who is under audit and net wealth below 30L  compulsory still have to file NIL wealth tax return ?

the only requirement is that if tax audit is applicable to an individual or HUF, then his wealth tax return is to be filed online.  Nowhere can a rule force you to do something that is not provided in the Act.  So if your wealth is below the exempted limit, you cannot be forced to filed the wealth tax return merely on account of you being audited under 44AB.