Explanation:

- The proposal aims to increase the tax audit limit from Rs. 5 Crore to Rs. 10 Crore. This specifically applies to individuals or businesses that conduct a significant portion of their transactions digitally.

- Option 1: 50% – This means half of the transactions must be digital. However, it's not the required percentage for the specified increase.

- Option 2: 75% – Three-quarters of transactions must be digital. Again, not the correct threshold.

- Option 3: 80% – This indicates a high level of digital transactions, still not the applicable percentage.

- Option 4: 95% – This option is correct. At least 95% of transactions need to be digital to qualify for the raised limit.

- Option 5: 100% – Implies all transactions are digital, but isn't the specified requirement.