Is section 44 AD condition mandatory applicable on f&o ?

Sec 44 AB says compulsory tax audit above 1 cr.

Sec 44AD says if turnover less than 1 cr and profit declare less than 6 % of turnover tax audit required.

Mr A turnover less than 1 cr so sec 44 AB tax audit not applicable.

F&o is eligible business u /s 44 AD as far as I read.

But if I am never opting for sec 44 AD presumptive section on the faith in f&o every transaction is processed digitally and I have to report the true picture and going with Net profit method always ,Can the condition of 44 AD is still binding on me where I report actual loss as per broking company statement.
Do I really require tax audit just because other head income viz salary exceed tax exemption limits.

Moreover , I learnt that if actual profit % is let's say 15 % then 6% cannot be declared because in f&o as transactions are PAN no based and everything is under the scanner of ITax deptt.

If there is no benefit of presumptive taxation in case of of f&o trading which is done through Reconized stock exchange and its stt paid too then I feel only turnover crieteria is to be see to judge whethet tax audit applicable or not in case of f&o.

44AD must be for those small traders who do maintain books and doing cash transactions and still declare income less than 6% of turnover.

Please correct me if I am assuming wrong.

Regards,