Sec.44AB audit

Yes in this case the person is liable for audit..

But if his total income not exceeds exemption limit then also audit required ?

yes if he declare the income below 8% then he will be liable person to get his book of accounts audited.

but that was old provision sec.44AD(4) which stated that assesses may declare profit lower than 8% but for that he has to maintain books and required to audit if income exceeds basic exemption limit during the year.

And now amended provision Sec.44AD(4) introduced. And new sec.44AB states that if assessee falls under 44AD(4) and income exceeds basic exemption limit during the year then audit required.

So in my case, assesses has turnover less than 1 cr and also not falls under 44AD(4) and income also not exceeds basic exemption limit Still audit required.? Plz solve my query .