Clause 8 of 3cd income tax

can anybody explains me with example that when these clauses is applicable in form 3cd in clause 8

1. sec. 44ab(a) total sales turnover /gross receipts of business exceding specified limits

2. sec.44ab(a) :- proviso where aggregate cash recipts and cash payments  of business exceeds specified limits

ye clause konsi situation me select karne hain .

for example . if one of my client has turnover of rs. 3 crore and cash payment and cash recipts are more than 5% then under which clause my client will

another example :- if my client has turnover more than 12 crores then which under which clause my client will fall 

please guide me in this regards because me and my boss has different opinion . he is saying that for first example client will fall under proviso

whereas for second example client will fall in first category

please guide me with relevant example