Query regarding 44ab

IF A RURAL AGRICULTURAL LAND IS SOLD FOR RS. 15 CRORES AND IT WAS PURCHASED FOR RS. 10 LAKH AND ASSESSEE HAS BUSINESS TURNOVER LESS THE LIMIT PRESCRIBED U/S 44AB i.e, 1 CRORE. DOES SALES TURNOVER RECEIVED FROM SALE OF RURAL AGRICULTURAL LAND i.e, 15 CRORES WOULD FORM PART OF TURNOVER FOR THE PURPOSE OF SECTION 44AB EVENTHOUGH IT IS NOT LIABLE TO CAPITAL GAIN TAX AS IT IS NOT A CAPITAL ASSET?? IS SECTION 44AB APPLICABLE?? IS THERE ANY REQUIREMENT OF TAX AUDIT IF SALE CONSIDERATION OF RURAL AGRICULTURAL LAND EXCEEDS 1 CRORES??