Tax audit For Pvt ltd

Only if the Companies Turnover/Gross Receipts  Exceeds Rs. 1 Crore.

Yes. Bcoz company is claiming Loss .So you are not opting Presumptive option , Tax audit will be compulsory

Presumptive Taxation option is not at all available to private Limited Company so that question does not arise.

Tax audit is determined not on the basis of profit or loss but on turnover cut off limits. If it exceeds 1 crore then tax audit is must.

If last year you carried out Tax audit , that does not mean you have to do do in current year.
Every year is seperate and every year you have decide based on turnover.

If your turnover above 1 crore you are liable for tax Audit

44Ad not applicable for companies