Presumpted income

If You have a Business income Which is eligible for Presumptive Taxation u/s 44AD, than you can file return u/s 44AD (with profit not less than 6%/8% as the case may be) if your Turnover is below 2 Crore without any tax audit.

But in next year, if your turnover cross the limit of 2 crore than you are required to do Tax audit u/s 44AB for that Year.