44ab

Thank you sir. But the assessee does not want to claim expenses of 50% that is he is showing income more than 50%. In such a case how can 44AB(d) be applied?

 

Ok I understood the source of confusion. See the phrase "doesn't opt for presumtive" as per my understanding means, when assessee wants to show income less than 50% of turnover. Because presumptive means 50% or more. 

"""

44ADA

...., a sum higher than the aforesaid sum claimed to have been earned by the assessee, shall be deemed to be the profits and gains of such profession ....

"""

In your case, you are opting for presumptive since you want to show income more than 50% of turnover.

Hence the audit does not apply.