Turnover of Delivery Based Trading covered under Audit

Even if you have the shares trading business (be it delivery based); but till your total receipts & payments (which include other than these business also) are digital, or say more than 95% by banking channels; in that, case tax audit not applicable for turnover up to 10Crs.

Thanks sir for your guidance.
Kindly also guide that in case of delivery based trading,if I frequently buy and sell the equity of a particular company and thus the sum total of equity acquired of that particular company exceeds Rs 10 lakhs;then would it be treated as a 'High Value Transaction' ?
If yes,then almost all the traders of delivery based equity would come under the preview of' 'High Value Translations' ?