Clarification in respect to Sec44AD of Indian IT Act

Dear Experts,

I have read through the provisions of section 44Ad regarding showing 8% as netprofit on the gross turnover below 60 lacs and you are exempt from maintaining books of accounts etc and you are only liable to paying income tax on 8%.

I am an individual assess and I am doing a business eligible in section 44AD, my question is that assume that someones turnover is Rs 45lacs and the profits as per books ( regular computation ) comes to Rs 10 lacs as per books and bank statements.

Even then the assess can appropriate 8% of 45 lacs and just show 3.6lacs as net profit and pay income tax accordingly on it? If the answer to this is yes. What is the implication on the books of accounts? I mean the actual profit is Rs10 lacs and the profit shown as per 44AD is 3.6lacs only, can the remaining be added to the capital of the individual?

I know books of accounts are not required to be maintained but what happens to the actual remaining profit? can it be easily added to the capital and used for investment etc?

Thanks