Can an audit is required under sec.44AB for insurance agent?

If commission exceeds Rs. 40 lakhs then liable for tax audit

Insurance agents are covered under business and thus the limit for them under 44AB is Rs. 40,00,000 and thus Section 44Ab is not applicable to them wen der Commission income exceeds Rs. 10,00,000 but is lower than Rs. 40,00,000....

Insurance Agents are not come under definition of  "Profession", therefore, the provisions of Sec. 44AB are applicable only the Gross receipts from business is exceeds Rs. 40,00,000/-. 

Can an audit is required under 44AB for postal & lic commission agent?

Is Real Estate Agent and Any Commission Agent exceed turnover of Rs. 10 lakh is liable to tax audit u/s. 44AB