private ltd company and 44AD

" Can it very well declare profit below 8% with proper maintenance of book of account ? is there any need for tax audit"

NO; PROVIDED TURNOVER WITHIN SPECIFIED LIMIT AS PER SECTION 44AB OF I T ACT, 1961

YES, BUT statutory-audit-mandatory-under-companies-act-2013

below 8 % of Gross Receipts to be opt for 44AB sir,

How is it possible to unaudit this case