As per section 44AB, who is compulsorily required to get his accounts audited, i.e., who is covered by tax audit?

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....be) in business for the year exceed or exceeds Rs. 1 crore. This provision is​ not applicable to the person, who opts for presumptive taxation scheme under section 44AD​ and his total sales or turnover doesn't exceed Rs. 2 crores. Note: The threshold limit, for a person carrying on business, is increased from Rs. 1 Crore to Rs. 10 crores in case when cash receipt and payment made ....

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....for a period of five assessment years thereafter. (*) For provisions of section 44AD​ refer tutorial on "Tax on presumptive basis in case of certain eligible business". * A person who is eligible to opt for the presumptive taxation scheme of section 44ADA (*) but he claims the profits or gains for such profession to be lower than the profit and gains computed as per the presumptive taxati....