Applicability of tax audit under sec 44AB and 44AD

This query is : Resolved

naveen jain (Querist)
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29 December 2022 Tax audit is applicable in case of a business if turnover exceeds 10 crore. However in case cash receipts exceed 5% of total receipts/ turnover then limit for tax audit applicability is 1 crore turnover. My doubt is as follows:
1 Will this rule apply in case of a business under presumptive income (section 44AD) also, and tax audit becomes applicable, if turnover exceeds 1 crore and cash receipts are above 5% of total?
2. Cash directly deposited by customer in supplier's bank account for payment of invoices be counted as cash receipt or bank transaction? Cash is not received by assessee in his hands as such.