Tax audit in case of just rental income

Tax audit is liable only for income from Bussiness or Profession not from House proprety income ( any other Heads of Income).

Sec 44AB comes under the head of Income from Bussiness Or Profession. 

What does in Section 44AB made you suggest that?

The moot issue is if are having income from non operating business substantially more than normal operating income the AO might be inclined to treat the non operating income (here rentals) as buisness income. The need to justify that it does not form part of core income will be a difficult exercise it seems.

Section 44AB also speaks of gross receipts.

I am expecting other members to share their thoughts, please.

may i expect senior members to share their esteemed thoughts please

as specified by the query holder, the receipent is "comp[any" which is under mandatory audit, so no exemption for company for even no income.

Any further thoughts on this , Friends

Any further thoughts on this.