Please explain 44ada with exam-pal

suppose you are indian resident, an lawyer having reciepts less than 50 lacs rupees in previous year then your income will be 50 % of ur reciepts or such higher sum that you have been claimed to earned, shall be deemed to be Income chargeable under head of profit and gains

for e.g in case 1=your professional reciepts is 44 lacs then your income will be 22 lacs which is subject to tax under head of profit and gain,
in case 2= your profession reciepts is 44 lacs but you have claimed or according to other circumstances ur income is 90% of ur professional reciepts than ur income subject to tax will be

39.6 lacs under the head of profit and gains,i hope now u will able to understand this section