Section 44ad : profit more than 8% of turnover

Dear Experts

Section 44AD " in the case of an eligible assessee engaged in an eligible business, a sum equal to eight per cent of the total turnover or gross receipts of the assessee in the previous year on account of such business or, as the case may be, a sum higher than the aforesaid sum claimed to have been earned by the eligible assessee, shall be deemed to be the profits and gains of such business chargeable to tax under the head “Profits and gains of business or profession”  "

suppose a person has a turnover of Rs. 20lakhs and makes a profit of Rs 10lacs

then 

1. Does he have to declare a profit of Rs. 10lacs or does he have to declare a "deemed" profit of Rs. 1.6lacs
2. Assuming he declares Rs. 1.6lacs - would this then constitute tax evasion under section 276C?
   1. I'm asking because the assessee has already calculated the profits as prescribed under section 44AD