Sec 44AB of income tax act

Audit applicability
if turnover is above 1 crore or profit is below 8%
if your turnover is below 1 crore but profit is less than 8% then also audit is applicable.
if your turnover is above 1 crore but profit is above 8% than also tax audit is applicable

But in sec 44AB of income tax iam not getting that.

Sec 44AB(e)

Turnover is below 1 crore so 44AB doesn't apply
Profit %age is not relevant

If turnover is above 2 crore, there will be a mandatory tax audit. If turnover is less than 2 crore, but profit is less than 8%, then tax audit applicable. For ur clarification, if turnover is 12,00,0000 profit is below 8% , 44AB applicable. And if turnover is 1,99,00,000 and profit is above 8%, then 44AB is not applicable

Tax audit doesn't apply in the absence of 44AD