Tax audit applicable or not turnover upto 8 crores

If the cash receipts and cash payments are less than 5% of aggregate receipts and payments respectively, then tax audit limit is Rs. 10 crore.
Assuming the same tax audit will not be applicable in your clients case since turnover is 8 crores.
Profit % being 2% does not affect the same.
In short tax audit is not applicable.
Assuming client is an individual, ITR 3 will be applicable.