AUDIT U/S 44AB or 44AD(4)

TURNOVER FOR AY 21-22 WAS 1.20 CRORE , AND OPTED SCHEME 44AD BY SHOWING PROFIT MORE THAN 8%. NOW TURNOVER FOR AY 22-23 IS 1.50 CRORE SHOWING PROFIT LESS THAN 8% , HENCE AUDIT IS REQUIRED.
MY QUESTION IS FOR AUDIT WHICH SECTION APPLICABLE?
WHETHER AUDIT U/S 44AB(a) or 44AB(e) where Provision of 44AD(4) apply.
And Whether this should be count in 60 AUDIT limit or not