Tax audit to a vegetable merchant

An assesse doing vegetable business by way of supplying to the companies. The company made the payments through bank. His total credits crossed Rs. 1 crore. In this case tax audit is mandatory or not? is there any exception to vegetables supply? Please suggest

Dear sir,

As per provision of income tax act,  the limits if exceeds Rs. 1 crore, tax audit is mandatory. No provision for exemption of vegetable suppliers

TAX AUDIT U/S 44 AB  IS MANDATORY IN FOLLOWING CASES

 

If assessee is indulge in business of trading goods and turnover exceeds INR 1 crore.

 

and you are falling under this category hence tax audit applicable.