Tax audit of a person doing business as well as profession

Hello Everyone,

I want to ask a question through this forum.

In case of any assesse who is providing the professional service and doing a business as well, and the Gross reciept from the profession is Rs. 2 Crore, but the turnover from the business is Rs. 50 Lakhs only.

Now the Tax Audit can be done for the profession only?, or is it mandatory to combined the both, and make a consolidated tax audit report?

Thanks in advance to all the professionals for providing me your valuable suggestions.