Tax audit or not

Sir

 

I am doing a Sub Contract work and i was received in FY- 2010-11 Rs. 58,50,000/- and I am also an Insurance agent and I was get a Insurance commission Rs. 2,00,000 in the FY-2010-11 till the date my it return not filed i want file my it return before 31st March my query is

1) I am Audit my Accounts U/s 44AB or Not because total Gross Receipts is more than 60lks

2) if non tax audit i will shown my sub contract gross receipts u/s 44ad and ofered 8% N.P. and what about the Insurance commission and which head is shown insurance commission Income from other source or Professional Income

 

Please tell

 

Thanks Inadvacne