Which of the following statements for applicability of sec. 44AB for mandatory audit of accounts of certain person is false ?

(A) Every person carrying on business whose total sales turnover or gross receipts in business exceeds ₹1 crore in any previous year

(B) Every person carrying on profession whose gross receipts in profession exceeds ₹1 crore in any previous year

(C) Every person carrying on a business, where deemed profits are taxed on presumptive basis under section 44AE or 44B or 44BBB whose income is claimed to be lower than the deemed profits under the respective sections

(D) Every person carrying on a profession, where 50% of the gross receipts are deemed to be profits under section 44ADA whose income is claimed to be lower than the deemed profits and such income exceeds the basic exemption limit.