ABOUT AUDIT U/S 44AB AND 44AD

I AM A CIVIL CONTRACTOR,MY TOTAL TURNOVER RS.2,87,00,000 FOR THE YEAR 2023-24.NOW I WILL TO BE FILED U/S 44 AD OR COMPULSORY AUDIT U/S 44 AB.IAM RECEIVED BY CHEQUE OF RS 2,87,00,000 BUT EXPENSES INCURRED CHEQUE AND CASH. RECENT CHANGES RS.3 CRORES IS APPLICABLE TO US