Audit Applicability u/s 44AD and 44 AB

mrunal (student) (41 Points)

25 July 2018  
If assessee(individual ,huf, partnership firm) engaged in bussiness have turnover less than 1 cr, maintain books u/s44 AA and offer net profit less than 8% (or 6%) then under which section he required to get books audited in case he not opt for presumptive income before.
As 44 AD apply when he doesn't maintain books and offer profit below 8%.
So can he offer net profit below 8%(or 6%) and file ITR 3 with balance sheet and profit & loss without audit.