Section 44ad

The Limit is for " Income from Business or Professional  " . So the limit applies taking all the businesses into consideration.

If the total turnover of the assessee is less than 2 crores from all the businesses then he can file his return of income under section 44AD.

Note : The limit of 1 crore has been increased to 2 crore.

The wording in Sec 44AD '', a sum equal to eight per cent of the total turnover or gross receipts of the assessee in the previous year'' to mean that the turnover to be looked up on for the assessee not for each line of business he is carrying on.

Yes, it means that we have to look over the total turnover of the assesse and not each line of business that he is carrying.

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