Tax audit

As per sec 44AD 8% of gross receipts/turnover shall assumed to be the taxable profit and no deduction for expenses of business shall be allowed as it would deemed already been allowed. But if assessee claims his taxable profit below 8% he has to maintain proper books and accounts and get them audited if his income exceeds exemption limit. Means if assessee shows income 5% of gross receipts/turnover then he has to comply with the conditions of maintaining books and its audit under sec 44 AB. If turnover is NIL then 8% of turnover is also NIL, hence there is no need to maintain books and to get them audited.

A query raised in my mind..please answer

Is it possible if I carry on eligible business and showing taxable profit 4% of gross turnover/receipts and not opting for 44 AD..

I mean can I opt for normal provisions of PGBP, showing income and claiming expenses and showing balance income..the query raised is..whether the provisions are mandatory or optional u/s 44AD..??