Tax Audit Clause

See  Section 44AB ( a)  talks  about  ,if  your gross  receipt  during  the previous  year  exceeds  RS 1 CR  then Audit  is required .and in second case Section 44AB (e)  talks about If income of assessee exceeds the maximum exemption limit and he had opted for the scheme 44AD in any last five years , but dose opt for same current year then audit is required  .

As you mentioned Section 44AB(a) & Section 44AB(e)