Threshold limit for applicability of u/s 44ab of income tax act, 1961

Dear Sir,

Thanks for your precious time, is there any threshold limit available for partnership firm, mandatory to maintain books of accounts under section 44AB of income tax, as a partnership firm having turnover of 1.7 crore during the FY 2018-19, does it needs to be audited by auditor or can file income tax returns by itself. please clarify. if any any documentary evidences also its good for us..

Regards,

Yuva