Hi @gdshan,
Since your F&O turnover is ₹5 crore (all digital) and you’re not opting for presumptive taxation, you don’t need a tax audit. The ₹10 crore limit applies for fully digital transactions, so maintaining proper books of account is enough. The “profit <6%/8% rule” which means you declare a profit of at least 8% of your turnover (or 6% for digital receipts) is only relevant if you opt for presumptive taxation.
Hope this clarifies!