tax audit requirement

subodh (partner) (42 Points)

29 June 2016  
a doctor recieves 23 lakhs from medical company for promotion of medicines as a professional reciept. doctor also recieves 2.5 lakhs as a pension from govt. also doctor owns a clinic and approx reciept is around 15 lakhs.
whether the income from clinic is professional reciept and tax audit is to be done?