Comment on Taxation for Traders - Introduction

hello sir
thanks for your reply.
I am confused about case-3.
http://www.incometaxindia.gov.in/tutorials/section-44ad-theory.pdf
Declaration of lower income
If the actual income from the business covered under section 44AD is lower than the income
prescribed under the presumptive scheme, then the assessee can declare income from aforesaid
business at a lower rate (i.e., at less than 8%).
If the assessee does so, i.e., declares lower income and “his actual income exceeds the maximum amount which is not chargeable to tax”, then the relief from maintenance of books of account is not available and he is required to maintain the books of account as per section 44AA and further, he has to get such books of account audited as per section 44AB.

Sir, in case number 3, total income is less than 250k. I am unable to understand why audit / presumptive is required in this case

thanks

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