Tax audit

Yes, you need to show profit > 8% as per 44(AB)(b)

Tax audit is not compulsory if you show profit as above

Tax audit is not compulsory but u need to show profit =>8% as per section 44(AB)(b)

Tax audit is not compulsory because turnover is less than 1crore.
But you need to show profit more than 8%, otherwise tax audit becomes applicable.

First of all, your are not liable for Tax audit since your turnover is less than rupees 1 Crore(Rs.50 lakhs for Professionals). if your client is an individual or HUF or Firm(other than LLP) and opted for Presumptive Taxation u/s 44AD you need to show at least 8% of total turnover as Business Income (if transactions made through other than cash it is 6%).If not opted for Presumptive Taxation No need to maintain these Percentage as profit... Presumptive Taxation U/s 44AD is available upto 2 crores turnover.. so even if your client having turnover of more than 1 Crore but opted for Presumptive Taxation no need to get Tax Audit U/s 44AB and no need to maintain Books of accounts. it is the Special exemption available for Sec 44AD..

yes.. you need to show 8% or 6% if turnover as total income

if any indvidual had previous year tax audit but now he has not exceeding 1 Crore Rs but his net profit % is 3.90% so what to do to skip tax audit for this year?

then either audit your books or show minimum 8% as your total income

If u want to show profit at lower rate, then u must go for tax audit.