Audit etc. for sole-prop professional vs sole-prop business

Hi, my query is a bit long and a mix. I hope this would be the correct category; else please move it to an appropiate category.
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Background: For a sole prop. having municipalty trade licence (shop & establishment) doing software development only for foreign customers/receives all payment by convertable money to INR. The person holds a masters degree in IT. The current accountant says his audit limit can not be 40L or 60L next yr, because it is not a business but a professional income, so the limit is 15L.

 
- if you have a trade licence then u must have a business name, enployment, statuary expenses viz, profession taxes, enectricty bills, computer, furniture , conveyence , printing &stationary, employees salary+ bonus, postage and telegram, telephone etc. here the limit is 40/60 L for audit purpose. 

- professional income means "single man show" where no add on required, the person works in single handed mode and receives the amount for his own skilled profession, without any help of "any other person. in this catagory, writers, authors, musicians, doctors come - here the limit is 15L 

- you have to decide now which is your catagory.  

With an expected turnover going beyond 15L next year, what should be the future tax strategy.
 
1. Should he keep it as it now and go for audit when it's above 15L.

- if there is statary registrations and employment in your proprietorship concern, then its now proprietorship business , not professional 

2. Should he make it a Partnership/LLP/Pvt. ltd etc

- if u feel to convert there is no bar, but one more person minimum needed to be added.

3. If the licence is 'upgraded' to a 'business' - what would be the tax liablity and the 'practical liablity' like running after taxing stuff more frequently, reporting, or whatever else.

- Shop & establishment is the licence to grant permission for working hours and employees involved, whereas a certificate of enlistment ( Trade licence) is required to run a business alongwith Enrollment in profession tax. 

4. At 'street level'; will he save more money by auditing under 60L or auditing above 15L.

- no hassle in audit at 15/60 or even below 15, but complance is must.

 In general he is looking for a concrete 'money strategy' as the turnover grows.
Thank you in advance.