In case you have salary income in excess of Rs 2.5 lakhs, then audit will become applicable with given facts shared by you.
Source: http://www.incometaxindia.gov.in/Tut...4AD-Theory.pdf
Illustration
Mr. Sipahi is running a medical store. The turnover of the business during the previous year 2012
-13 is Rs. 25,84,252 and he declared income as per the provisions of section 44AD. In this case will he be liable to maintain the books of account in respect of aforesaid business?
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As per the provisions of section 44AD, an assessee who adopts the provisions of section 44AD,
is not required to maintain books of account as per section 44AA. However, the relief is
available only in respect of business covered by the provisions of section 44AD and not in
respect of any other business. Thus, if Mr. Sipahi owns any other business, then in respect of
such other business the provisions of section 44AA in respect of maintenance of books of
account will apply.