TAT Direct tax

For Example

Case 1: Mr Poorna Jain having a business turnover rupees 1 crore 50 lacs ( 1,50,00,000) she is in under tax audit ,so (1,50,00,000*8/100) =12,00,000 ...can a Poorna Jain shows is income Rs 12 lakh it is correct or not???? ( Cash received transactions)..



case number 2: again poorna Jain have rupees 5 lakh for bank transaction and digital transaction, does poorna Jain shows is income at 6%???


8 % for Cash transaction


6% for Digitally and bank transaction..



please tell me this is correct or not