tax audit u/s 44ad

The assessee has to get the accounts audit if the following two conditions are satisfied as per section44ad

1.        his profits and gains from the eligible business are lower than the profits and gains 8% of turnover  and

2.       Whose total income exceeds the maximum amount which is not chargeable to income-tax.

Here see both the conditions are simultaneous and the assessee required to get his accounts audit only if his profits from the business u/s 44AD are lower than 8% of this turnover and further his total income is more than maximum amount which is not liable to tax

so tax audit required or not if he declared lower income and his total income is lower then taxable income.