In Q 21 — it is a proprietor  — proprietor can  avoid tax audit if he is ready to pay tax on presumptive basis or more than that — but question doesnt specify about any presumptive basis taxation , so using 1 crore limit is fine
 
In Q 22– it is a company — limit of 2 crore is available only to individual / huf / partnership firm (not llp) so use 1 crore limit is again correct