Query on Tax Audit applicability

Hi,

Facts :

1. Individual Proprietorship.

2. FY 2019-20 : Turnover - 1.2 Cr.

3. FY 2018-19 : Turnover < 1 Cr. ( Not opted for Presumptive taxation u/s 44AD).

4. Provisional Profit for FY 2019-20 : 2 Lakhs.

Query : Whether Tax Audit is applicable?

Thanks