44AF

all sections in 44 are just criteria of fixation of audit norms in specified cases where the taxable income is declared below the limit of such sections, 

also in gross term " e-commerce" it does not specify the exact nature of business, it covers everything which is transacted through e-portal, it may be sales of goods, receipt of money, sales of services, and many more. exact nature of business done through e commerce would be needed to specify the business is of retail nature or not.

e commerce is tool just to represent your collection centre online, and issue of "indent for supply of goods / services/ obligations" online, e commerce is not a business itself.

in your case if the business is proved as retail then taxable income would be higher of 

a) actual income as per books / records

b) 5% of gross turnover 

regarding the verification / scurtiny, there is no such illustration that department will not ask the records, so its always better to preserve the records of receipt and payment upto five years from close of assessment year. 

Section 44AF is ineporative w.e.f A.Y. 2011-2012

W.e.f. 2011-2012, all other businesses except "plying, hiring or leasing of goods carriages" shall be under the purview of Section 44AD where a presumptive rate of 8% is to be considered for profit.

Agree with Amol Gopal kabra

i more related question

is export business (export of handlooms,imatation jewellery) is eligible business under sectin 44AD