Tax audit required

In case of proprietorship business if sales are Rs 60lacs and net profit is Rs 2.5lacs. and he can't want to file return under section 44AD.
In that case tax audit reqiured or not..
Also in case of partnership if there is no loss and no profit situation then in that case tax audit is required or not.
And last one in case of loss in partnership tax audit required or not..
please reply...