Declaring lower income under 44AD (but still above 8%) vs last year — will this trigger scrutiny/notice?

Been filing under presumptive taxation (44AD) for several years now, all compliant, income above 8% (last year profit 50%) Also have 1.8L in STCG this year.

This year my business income is lower than last year's. Can I under report it to claim basic exemption limit advantage ? I'm planning to stay within 44AD and declare above the required 8%threshold ( around 25%)

It is a steep drop in turnover/profit vs last year.

Questions:

Does a sharp YoY drop in declared income (while still fully compliant with 44AD, i.e., ≥8%/6%) increase the odds of getting a scrutiny notice or CASS flag?

Does the IT department cross-check this against AIS/bank credit and if there's a mismatch, what usually happens — query first or straight to notice?

Anyone actually been through this — declared a real drop in income one year under 44AD and got flagged? What was the outcome/how was it resolved?

I just want to know if a decline invites extra attention, and if so, what documentation I should have ready (bank statements, reason for turnover drop, etc.) in case a query comes in.

Would appreciate inputs from anyone who's dealt with this or any CAs on here. Thanks!