Sec 44AB Applicability

As I say there's is lots of conditions for audit and as per me the above question is fully not liable for giving a complete solution weather or not to audit so as the question is my opinion as I say is liable for audit because if the total income is than basic exemption limit then the asseessee can claim less than 8%or6% net profit without audit and accounts liability where's as if total income is more than basic exemption limit the asseessee can claim less than 8% or 6% net profit with audit and accounts liability
if we consider this as per his saying his turnover is less than 1cr but exactly how much we don't know but we cannot assume to be less than 70 lakh even we adjusted all cash transactions and all then also let's assume total to be around 50 lakhs and add others items and less deduction
we cannot get less than exemption limit hence I say audit is applicable
again presumptive is not adopted but not says about how many years
so taking all the factors as per the question I say audit is applicable

No you can't. min 8% profit declaration is mandatory.