I have STCG -ve and Speculative Business Income (Intraday) is more than 8% do i need to audit book for ITR?

I have suffer loss in STCG with Turnover 21270 and profit more than 8% in intraday with Turnover 475, so do i need to audit book. Can i show both diffrently in ITR file as STCG and Business Income. Please Guide me.

Capital gains is not taken into consideration for turnover calculation, only business income is.

So if your speculative business income, turnover is less than Rs 1 crore and profit more than 8%, no need of an audit.