Income of cable tv operators

Hi,

I have a following queries. 

a) Whether a cable TV operator income comes under the purview of sec 44AD?

b) if so whether we can declare the income per 44AD even if the net income is higher (for eg., the gross receipt is 12L and the net income is Rs. 4L tentatively (books of accounts not maintained) but the amount calculated per 44AD is only Rs. 0.96L) or is it mandatory to shows the actual net income.

Kindly clarify asap.

Thanks in advance.