Tax audit applicability

DEVESH MEHTA (ARTICLE) (37 Points)

29 July 2014  
Any assessee (professional architect ) having professional income of rs 8,00,000 a year n receives a contract of 60,00,000 for a works contract of a business place. The contract is inclusive of material n all expenses. Does he need to be audited under 44ab for the year? And what about the service tax components to be in the contract.