Section 44ADA Query - 75 Lakh Limit Clarification

Can I use Section 44ADA for gross receipts up to 75 lakhs if 100% of my payments are via bank transfers?

ClearTax states:

"The benefit of section 44ADA can be taken only by those specified professionals whose annual gross receipts are under Rs.50 lakh (This limit is Rs.75 lakh, provided 95% of the receipts are through recognised banking channels)."

My receipts will be around 60 lakhs this year, all through banking channels. Any documentation needed beyond bank statements and BIRC certificate to prove this? Any recent changes to this provision?

Thanks!