Clarification regarding section 44ad & 44ab of income tax act 1961.

PFA Provision of section 44AB, 44AD of Income Tax Act 1961 and FAQs mentioned on income tax site  (https://www.incometaxindia.gov.in/_layouts/15/dit/mobile/faqs/faq-questions.aspx?key=FAQs+on+Tax+on+Presumptive+Taxation+Scheme&k=)

As mentioned in ACT under 44AB, that if assessee had opted 44AD in earlier previous year and now he is opting out from 44AD during the current previous year then he is liable to get audit of book of a/c. 

but in FAQs

there is no points mentioned, 

in first point, it is mentioned that if assessee is not opting 44AD and opt normal provision of income tax then normal provision ( turnover - expeneses = income ) will apply, then assessee will require to maintain books of account. and if turnover exceeds Rs. 1 crore then audit u/s 44AB will be applicable.

In Second point, it is mentioned that a person who is eligible for 44AD declares his income at a lower rate ( at less than 8%/6%), if he does so and his income exceeds maximum amount not chargeable to tax, then he  is required to maintain books of account as per 44AA and has to get his accounts audit u/s 44AB.

Please go through and suggest me that if a partnership firm (Formed in may 2017) declares 90 lakh turnover and profit at 3.33% of 3 lakh in FY 2017-18 and he does not opt 44AD, he opt normal provision  ( turnover - expeneses = income ) and maintain books of accounts as per 44AA and file ITR 5 ( applicable to partnership firm).  then, is he liable to auidt?