Tax Audit is applicable under section 44AB to individual taxpayers in case of Income from Business/Profession.

Here's a quick read on Tax audit applicability for Traders

The table below shows the tax audit applicability for AY 2022-23.

Income from Business

TurnoverProfit >= 6%Profit < 6% (Including Loss)Cash Payments > 5%Cash Receipts > 5%
Up to 25 LakhsNot ApplicableApplicableNot ApplicableNot Applicable
25 Lakhs to 1 CrNot ApplicableApplicableNot ApplicableNot Applicable
1 Cr to 2 CrNot ApplicableApplicableApplicableApplicable
2 Cr to 10 CrNot ApplicableNot ApplicableApplicableApplicable
Above 10 CrApplicableApplicableApplicableApplicable

Income from Profession

TurnoverProfit >= 50%Profit < 50% (Including Loss)
Below 1.5 LakhsNot ApplicableApplicable
1.5 Lakhs to 50 LakhsNot ApplicableApplicable
Above 50 LakhsApplicableApplicable

Read more about 
Tax Audit under section 44AB