Non clarity in amended section 44AB of Income Tax Act, 1961

I am a student pursuing CA (CA Final). I think there is a flaw in section 44AB of Income Tax Act, 1961. Section 44AB as per Finance Act, 2015 reads as:
44AB. Every person,—
(a) carrying on business shall, if his total sales, turnover or gross receipts, as the case may be, in business exceed or exceeds one crore rupees in any previous year; or
(b) carrying on profession shall, if his gross receipts in profession exceed [twenty-five] lakh rupees in any previous year; or
(c) carrying on the business shall, if the profits and gains from the business are deemed to be the profits and gains of such person under section 44AE or section 44BB or section 44BBB, as the case may be, and he has claimed his income to be lower than the profits or gains so deemed to be the profits and gains of his business, as the case may be, in any previous year; or
(d) carrying on the [business] shall, if the profits and gains from the [business] are deemed to be the profits and gains of such person under [section 44AD] and he has claimed such income to be lower than the profits and gains so deemed to be the profits and gains of his [business] and his income exceeds the maximum amount which is not chargeable to income-tax in any[previous year,]
Following clause (e) shall be inserted after clause (d) of section 44AB by the Finance Act, 2016, w.e.f. 1-4-2017 :
(e) carrying on the business shall, if the provisions of sub-section (4) of section 44AD are applicable in his case and his income exceeds the maximum amount which is not chargeable to income-tax in any previous year,
get his accounts of such previous year audited by an accountant before the specified date and furnish by that date the report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars as may be prescribed.
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In the Finance Act, 2016, there was an amendment to section 44AD and the limit for a person carrying on business was increased to Rs. 2 crore. Now, though clause (d) of section 44AB requires audit if profits under 44AD are less than 8%, meaning if we take profits above 8% under 44AD, audit is not mandatory, however, the Section 44AB, clause (a) remains the same i.e if turnover of a person carrying on business exceeds Rs. 1 crore, he will have to get his accounts audited.
I wish to know, if I have a turnover of Rs. 1.5 crores and I wish to adopt 44AD by showing my profits as 12%, will I have to get my accounts audited under section 44AB(a)??
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Regards
Ujjwal Gupta
Cell: +91-9760929193