Tax Audit Applicability -Profession services

Yes, mandatory; unless he declares at least 10K profit from the professional activity.

Based on the information provided, the person is required to get their books audited. Here's why:

1. Loss from profession: The person has incurred a loss from their profession, which is a strong indicator that their books need to be audited. 

2.Maintenance of books and filing ITR 3: The person has been maintaining books and filing ITR 3 for the last 6 years, which suggests that their income is above the threshold limit. 

3. Total income: The person's total income is Rs. 5,60,000, which includes rent income from House Property (HP). 

This exceeds the threshold limit for audit under Section 44AB. 

As per Section 44AB, a person engaged in a profession is required to get their books audited if their gross receipts exceed Rs. 50 lakhs in a financial year.

 In this case, the person's profession income is less than Rs. 50 lakhs, but their total income exceeds Rs. 1 crore (Rs. 5,60,000).

However, since the person has incurred a loss from their profession, they may be eligible for a relaxation in audit requirements under Section 44AB. 

Additionally, the person may also be required to get their books audited under Section 44AD, which relates to presumptive taxation.