Please Help: Section 44 AD

Dear Sir, A person is carrying the business of Bakery. His Total Sales is 60,00,000/- in the FY 2015-16. He is showing the income less than 8 % and maintaining the books of accounts and his total income is exceeds the maximum amount which is not chargeable to tax. Whether he is liable to get his accounts audited u/s 44 AB? He is not opted for section 44 AD presumptive basis.