Tax audit appliacbilty

What do you mean by normal return?
Then I will answer tax audit applicability.

If the person is not opting for 44AD then he can normally file ITR 3 with no tax Audit till the turnover exceeds the limit of Rs 1 crore or 10 Crore, in your case you can file ITR 3 with no TAX AUDIT. Kindly note that You needs to show financial figures in ITR 3 under no account case filed, also you need to maintain books of accounts as you are not opting for 44AD.

Not necessarily.