As per section 44ADA, any person having income from the profession and whose total gross receipts do not exceed fifty lakh rupees in a previous year, can opts for the composition scheme. A sum equal to 50% of the total gross receipts of the assessee is considered as total income and a fixed percentage of tax is charged on such income

In addition, assessee who pays tax under this scheme does not require to maintain books of account and need not get the accounts audited.

However, assessee claiming income less than prescribed income under the section 44ADA require to maintain the books of account and audit the books of account.

So, if you want to claim your income less than 50% of gross receipt then you have to get your books of accounts audited.