Extra profits under presumptive returns

Under presumptive tax eight percent profit is taken and accordingly ITR is filed.

Now say the turnover is FIFITY LACS. Presumptive profit is  four lacs. After deduction of 2.5 lacs exemption limit nett taxable income is 1.5 lacs on which tax is paid.

But if actual profits are more that eight percent that what to do and how to account it in balance sheet.