Professional Income mingle with Business Income, Income Tax

[RUTHRAPPAN RAJA]

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

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[MARIAPPAN GOVINDARAJAN]

Dear Sir,

Tax audit under Section 44AB is applicable for business if the business income exceeds Re.1 crore and for the professional income the limit is ₹ 25 lakhs. In your case in my opinion Section 44AB will not apply.