Regarding 44AB and 44ADA

44AB is attracted

not applicable

Its totally depends upon your turnover if ur turnover is less than 50 lakh then you can show under 44 ada on 50% gross receipt other wise 44ab i.e tax audit and 44aa e.i book to be maintained both will be applicable .

[4] Notwithstanding anything contained in the foregoing provisions of this section, an assessee who claims that his profits and gains from the profession are lower than the profits and gains specified in sub-section [1] and whose total income exceeds the maximum amount which is not chargeable to income-tax, shall be required to keep and maintain such books of account and other documents as required under sub-section [1] of section 44AA and get them audited and furnish a report of such audit as required under section 44AB.

as per 44ada(4), tax audit attracted, if you declare less than 50% when your total receipts is less than 50 lakhs

No...

Tax audit not applicable if turn over less than 50 lakhs. But If You will show less than profit limit then must be file u/s 44AA.

yes u must show at least 50 % profit otherwise it's account must be audited if u want to declare income less than 50 %

If a person playing guitar in bar & restaurant , and TDS is deducted u/s 194J can he file return using Sec 44ADA

1. As per sec 44AB tax audits will be applicable only if the gross receipts exceed Rs. 50 lakhs during the year. However, for a person who is opting to pay tax under sec 44ADA @ 50% of gross receipts tax audit will not be applicable. 
2. However, sec 44ADA(4) clearly states that once you decide to show profit lower than 50% of your gross receipts, tax audit u/s 44AB and books of accounts u/s 44AA needs to be maintained provided income exceeds the maximum amount not chargeable to tax. 
3. If not for sec 44ADA(4), the provision would have been clear and simple that "if the gross receipts are less than Rs. 50 lakhs irrespective of whether a person is opting for presumptive taxation or not tax audit u/s 44AB will not be applicable for him. Since the gross receipt condition specified u/s 44AB is Rs. 50 lakhs and the law cannot ask a person to carry out tax audit if his gross receipt is less than Rs. 50 lakhs". 
4. However on introduction of sec 44ADA(4), it gives a overall change to interpretation by "only if a person who opts for presumptive taxation u/s 44ADA or shows profit more than profit that would have been shown under sec 44ADA will be excluded from tax audit even his gross receipts is less than Rs. 50 lakhs." 
5. For the removal of confusion lets take an example : 
Mr. A decided to show profit under normal profit and his gross receipts come to Rs. 20 lakhs which is less than Rs.50 lakhs. His profit comes to Rs.7 lakhs. But this profit is less than profit under presumptive taxation (if in case he opts, 50% of gross receipts) of Rs. 10 lakhs. Now as per sec 44ADA(4), he compulsory need to carry out audit u/s 44AB even the fact remains that his gross receipts are less than Rs. 50 lakhs. 
6. The overall point in having the slab limit of Rs. 50 lakhs is not to unnecessarily burden the small taxpayers. 
7. From the above angle, we can say that if your gross receipt is less than Rs. 50 lakhs tax audit should not be applicable. But by the introduction of sec 44ADA(4), it makes it mandatory to carry out audit u/s 44AB due to profit being lower than profit u/s 44ADA(1). 
Expect the department to clarify on this issue. 
Please correct me if the above solution has an alternative view. 

Must do tax audit whether you file itr 3 or 4 unless you show minimum 50% gross receipts as profit

as per 44AB if you declare profit on turnover 50% profit and more than basic exemption limit. if income is less than basic exemption limit and profit is less than 50/8% it's allowed and not required to audit. example turnover 40 lac and profit 1.2 lac (I.e less than basic exemption limit. ) not liable to audit