tax audit 44AB

if income is only from salary source then it is not required for the tax audit

Yes, He is required to ge Tax audit as the Gross Total Income Exceeds Basic Exemption Limit.

r u considering sec 44AD(5) . for this conclusion .

no it is for. business only

Audit is mandatory if income exceeds basic exemption limit i.e. 2.5 laks

with due apology to all i would say plz read 44Ad(5) again. it clearly mentions in the last "as required by 44AB" and 44AB requires only businessman and professional to get the tax audit done. moreover 44AD(5) Must be read with 44AD(4) only then it is applicable.

thanx for ur replys

but the final conclusion is he required to keep & maintain books as required u/s 44AA and get them audited.
as in last lines of sec 44AD(5) it is provided.

'shall be required to keep and maintain such books of account and other documents as required under sub-section [2] of section 44AA and get them audited'.

Here 'as required' means those books which are mentioned u/s 44AA
and not relate with sec 44AB .
but need to get audited those book which maintain.
further the sec 44AD(5) will applicable for subsection 4 and those whose total income exceed maximum amount not chargeable to tax.
according he required to get tax audit as hia salary income is higher.

check this out
https://fintaxclub.blogspot.com/2019/03/1.H T M L?m=1