44ADA

Dear Sir/Madame 
I have a professional income of RS 2,00,000/- on which TDS under section 194J is made at 10%.
Also I have salary income of RS 2,50,000/-.
Under which of the following circumstances will I fall under the purview of tax audit

a) if I show income from profession as an amount < 1,00,000/-
b) if I opt for Presumptive taxation and show income from profession at 1,00,000/- (50%)
c) if i declare whole of 2,00,00/- as income from profession?
Your guidance will be at most help