Non Resident Tax

If income is less than the basic exemption limit for getting the books audited then he had not to maintain books of accounts or otherwise if his professional income exceeds 120000 rupees then there is need to books of accounts to be audited u/s 44AA

presumptive taxation scheme under section 44ADA​ and declare 50% of gross receipts of profession as his presumptive income. Presumptive Scheme under section 44ADA​​ is applicable only for resident assessee whose total gross receipts of profession do not exceed fifty lakh rupees.

Can we know what is total professional receipts??
As per my understanding your receipts must be less than 50Lakhs as you are referring to 44ADA that is no accounts case and we don't have any other section that help us from not keeping and maintaining books.

and I can also assume that if you have more than 50Lakhs receipts as you are referring to audit.
if more than 50 Lakhs you don't any option. except go for audit.

if your receipts less 50Lakhs and you must show at least 50% of gross receipts as net profit to escape from tax audit. if you show less than 50% of gross receipts as net profit you should go for audit.

You will have to maintain books of accounts as presumtive taxation is only for residents.