Notice U/s139(9) error code 181

I am a Advocate Professional. Today, I have received a notice from IT department u/s 139(9). The reason mentioned is error code 181: "a) The Gross Receipts is not mentioned in the Profit & Loss A/c, OR b) The profit shown is less than 50% of the gross receipts as prescribed u/s 44ADA but has not mentioned the maintenance of the books of accounts and audit report u/s 44 AB in part A-General and the total income exceeds the maximum amount not chargeable to income tax." For the last financial year (2016-17), I had the following sources of income: 1. Professional Income was 48.45 lakhs 5. Other Sources (interest Income) I had filled ITR 3 for current assessment year and since professional income was a small amount, I took the benefit of section 44ADA so that I don't have to furnish/maintain any books. So while filling ITR 3, under P&L section, I had mentioned my Gross Receipts (48.45 lakhs) in 53(ii)a and Gross Profits (28.18 Lakhs) in 53(ii)b. On Schedule BP, I had mentions 28.18 Lakhs under section 44ADA (point 35ii). Because of this, my net Business income came out to be 28.18 lakhs which 50% of my gross receipts (48.45lakhs). Under Nature of Business, Kindly advise what changes I have to make in my ITR 3 to get it processed.