Tax Audit for T/O between 2 cr and 5 cr

1. As per 44AB limit for tax audit is 5 cr.

2. Voluntary audit applicable upto t/o 2 cr as per 44AD(e)

so what about the assessees having t/o between 2 cr to 5 cr.. which section will be applicable for tax audit.?
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44AB(a)

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