Tax audit FY 16-17

1. The last date for filing a belated return is before the end of the assessment year or before the completion of the assessment. 
2. From your question, it seems you are asking to file a return for the FY 2016-17 (AY 2017-18). The last date within which such return can be filed would be before 31st March 2018. 
3. If the return would have been filed at that time, Yes, tax audit u/s 44AB would be applicable since the T.O is above Rs. 1 crore.  
Please correct me if the above solution has an alternative view.