Turnover less than 44ab limit but the firm is in loss

You are required to do audit u/s 44AB because 8% of any turnover amount will result in a positive amount. And a partnership firm is required to pay tax from zero amount.

Audit is not required in cases where 8% of turnover is less than the maximum amount which is not charged to tax which is zero in case of partnership firm.

I totally agree with Mehul. SECTION 44AB applies if two conditions are satified:-

1.  THE ASSESSEE CLAIMS THAT HIS INCOME IS LOWER THAN THE INCOME DEEMED UNDER SECTION 44AD AND

2. THE ASSESSEE TOTAL INCOME IS CHARGEABLE TO TAX

so here partnership has loss so audit is not applicable 

8% of turnover is considered as Assessee's total income for this purpose..

for eg

1) Turnover 50lakh, deemed income = 4 lakh, assesse claims = 3 lakhs  then audit required.

2) Turnover 20 lakh, deemed income = 1.6 lakh, assessee claims = 1 lakh, audit not required.

what is "the maximum amount not chargeable to tax" for a firm
 

the maximum amount not chargeable to tax for a firm is zero.

I agree with Prateek