MY ASSESSEE IS DERIVE BUSINESS INCOME AND CASE IS COVERED U/S 44AD OF IT ACT. FURTHER HE IS HAVING HUGE AGRICULTURAL INCOME (EXCEEDING RS. 1 CRORE)ALSO. IS IT NECESSARY TO AUDIT THE PERSONAL ACCOUNTS RELATING TO AGRICULTURE SECTOR INCOME. WHEREAS THE AGRICULTURAL INCOME IS EXEMPTED U/S 10 (1) OF IT ACT.