Tax audit and b/f f&o losses

This year total profit from f&o trading exceeds tax exemption limit .(Turnover below 1 cr)
But after adjusting last year f&o loss total income is below 2.5 lacs

Whether tax audit applicable?

2) Last year ITR was filed .No tax audit done as total income below 2.5 lacs and turnover below 1 cr.
Will there be any issue in set off of b/f losses ?

I did not use 6 % presumptive scheme till now.