I have met some tax experts who has given an opinion that section 44AD is compulsory. In case an eligible assessee is carrying on an eligible business and declare less than 8 % and his gross total income exceeds basic exemption limit than section 44AD is compulsory. This will apply even if the assessee does not want to go for presumptive basis taxes and ready to maintain all the books of accounts. In that case does assessee requires to go for audit? And section 44AD is compulosry for assessee?