Contradictory part in 44AB and 44AD

The basic provision under Sec 44 AB says You have to get your accounts audited if annual turnover in PY exceeds Rs 1 cr except if you are covered under 44AD such limit extends to Rs. 2 cr. That means if one turnover amounting Rs 1.5 cr and he is paying tax on more than 8% profit, he is not liable to tax audit or 44AB.
Entire picture is pretty much clear upto here but the real confusion is as follows:
Is this written anywhere in the act that if your turnover is upto Rs 1 crores then its mandatory to show profit atleast 8% otherwise U need to get ur accounts tax audited.
When I asked d same from my Principal, he says this only.
But as far as I interpreted from what has been given in 44AB is that if anyone's is covered under 44AD and showing his profit less than even 8% then he will b liable but where it has been written that even if your turnover is less than 1 crore and you are maintaining proper accounts under sec 44AA and also showing profit at less than 8%, whether later is also covered under tax audit?

Respected knowledgeable persons
Replies (2)
No, it would not be covered under Tax audit, when your T/O is less than 1 cr and you are maintaining regular books of accounts and you can show profit less than 8 %. But when ur T/O exceeds 1 cr (upto 2 cr), you have an option to show profit of 8% or get your books audited. And when ur T/O exceeds 2 cr you must have to go for Tax Audit.
https://fintaxclub.blogspot.com/2019/03/1.H T M L?m=1
Hope it solves your query

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