Tax Audit Applicability for F&O Loss

My client is a salaried person having income of Rs.31,00,000 apporx

He has done F&O trading for the first time and has a turnover of Rs.65,00,000 with a loss of Rs.9,00,000 and wants to carry forward it.

Additional Disclosure:
1. He has always filed ITR-1/ITR-2
2. Never opted for presumptive taxes before (Also he does not intend to opt for it)
3. Never maintained books of accounts before

Now there is a lot of confusion on forums because I have seen different opinions.

MY QUESTION IS:
1. Is Tax Audit Applicable for him ? 
2. Is books of accounts mandatory ?