tax audit

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if we are disclosing income as per 44ad until last a.y and we are showing income as per p&l in the current year ,is it required to file tax audit?
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need more information
last yr i had a TO of 4lakhs and in the Current year i am having zero turnover ,i had filed my nil gst returns and in the current year as per IT act i cannot file 44ad like previous year because TO is zero,so do i need to file tax audit return because i am not filing under 44ad?
since the turnover is zero, no need to file tax audit report


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