TaxTMI 
TaxTMI 
One of my client is a Doctor doing his professional and professional receipt are ₹ 9. lac and also doing another business of ePublishing work (contract) and receipts are ₹ 22 lac. Profeesional Income TDS deducted u/s. 194-J and Contract business TDS deducted u/s.194-C. In the epublishing work covered in Service Tax. My issue in the above situation, assessee come under Sec.44AB or not. Pls guide me
Professional Income mingle with Business Income
27 Aug 2014 
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Tax audit applicability under section 44AB depends on separate business and professional turnover thresholds; here thresholds not met.
Whether a taxpayer carrying on both a profession and a business is liable to a tax audit depends on separate turnover/receipt thresholds for business and professional activities; with professional receipts of Rs. 9 lakh and business receipts of Rs. 22 lakh, and given the applicable thresholds, the respondent concludes the tax audit provision does not apply. (AI Summary)
Whether a taxpayer carrying on both a profession and a business is liable to a tax audit depends on separate turnover/receipt thresholds for business and professional activities; with professional receipts of Rs. 9 lakh and business receipts of Rs. 22 lakh, and given the applicable thresholds, the respondent concludes the tax audit provision does not apply. (AI Summary)