Tax audit applicability

Swapnil Pradhan (Article Student) (326 Points)

26 September 2019  
I am a proprietor of packaging business. My turnover for FY 18-19 was 98 lacs. I also teach at a coaching institute and annual income from teaching is 6 lacs on which coaching institute deducts TDS u/s 194J. Whether income tax audit of 44AB is applicable to me..? Is 1 cr limit of tax audit is taken as combined income of business & profession or separately?