Required understand the meaning of this line with example

An eligible assessee having eligible business..... who declares less than 6/8% profits over turnover.......... [ie. meanung of sub-sec. 44AD(4)]........

Now, if his total income from all five heads of income as calculated under income tax rules & regulations....... if that amount exceeds (2.50L for <60Yrs.) Max amt NC to tax...... is second condition......

If both conditions satisfied.......... (tax audit as per sec. 44AB applies)

Based on this year's computation..... yes..

But there is one more aspect as per sec. 44AD(5).

Had you opted for sec. 44AD last year?

Good Luck ...