Urgent query regarding Income Tax Audit

One of my client has turnover of 2.05 crore for FY 2019-20, but his cash receipts and payments does not exceed 5% of total receipts and payment respectively.
Therefore, he is not liable for tax profit.
But the actual profit is Rs. 7 lac approx. Then whether in this case, I need to submit only ITR-3 (as he maintains books of account), because some consultants are saying that in this case there will be chances for assessment, so go for audit. But then under which section I should go for audit.