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Under which clause of 44AB to be audited

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(Querist)
15 May 2020 Assessee is claiming its profits are lower than 6%/8% under presumptive income then for Tax Audit purpose in the form 3CB3CD which clause to be selected in the form 3CB3CD ?
44AB(a) ?
44AB(d) ?
44AB(e) ?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
15 May 2020 44 AB (e)........................

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