GST  Practitioner &  Accounts 
                
                   15022 Points
                   Joined March 2014
                
               
			  
			  
             
            
             There is no specific definition of Turnover under the Income tax act 1961 under section 2 of the Income tax act however Sales and other Income considered as turnover excluding Taxes . So your sales and other income less than 2 crore you can opt for 44AD