Tax audit - applicable?

1. Yes, It is true that Non Resident Indian as per IT Act is not an eligible assessee as per Sec 44AD.

So, He cannot calculate his income on presumptive basis.

However, A resident but not ordinarily resident individual is an eligible assessee. Kindly check his residential status as per Sec 6 of IT Act as he was resident in the preceding previous years.

2. Tax audit is not applicable for him as he is ineligible assessee under sec 44AD.

And he can show less than 8% net profit under books not maintained case. Tax Audit is not applicable.

correct.
tax audit not applicable

No audit.
File ITR 3 and fill complete Details of BS and P&L .
Books maintainable is compulsory

Tax Audit not applicable Sir. File ITR 3.