IT return of commission agent of agriculture products (potato and onion)

How do we file IT return of agriculture commission agent who trade buying and selling of potato and onion on commission basis and all transactions are done through bank . And now his total deposit in bank i.e sales on commission basis are more than 1.5crore. now whether we have to do audit u/s 44AB  or presemptive income i e 2% is commission on 1.5 crore