Tax audit for professionals u/s 44ab

One of my client has gross receipt of Rs. 8Lac from his profession as a corporate trainer. As this was his first year of business, he has genuine expenditure of Rs. 7Lac. Whether the assessee can file his return without Tax Audit u/s. 44AB? Or whether 44AB is applicable.

There are contradictions in various articles in this.

Please advise.