44ad

section 44AD (5) , an eligible assessee who claims that his profits and gains from the eligible business as lower than the profits and gains at the rate of 8 percentage and whose total income exceeds the maximum amount which is not chargeable to income- tax, shall be required to keep and maintain such books of account and other documents as required under sub- section (2) of section 44AA and get them audited and furnish a report of such audit as required under section. In your case total income is less than basic exemtion limit, no adjustment is required and no audit is required