section 44 AD

Assessment u/s. 44ADA for any professional is not mandatory.

44Ad says to pay tax on presumptive basis @ 8% of net profit provided turnover does not exceed 2 crores.... It is not a mandatory section

All professional whose gross receipts does not exceed Rs. 50 lakhs may avail presumptive income provision u/s 44ADA of income tax which is applicable from 1.4.2017 onwards.
Under above said section the assessee should have to show profit more than 50% of gross receipts. no books of accounts required to maintain if profit shown more than 50% of gross receipts.