Tax audit - software developer

sanjay sukhadiya (proprietor) (36 Points)

22 August 2012  

A person is Carrying of Software & Hardware Development and exporting the same out of India and having Turn over 

of Rs.35 lakhs.

My Question is that  software development can be cosidered as business or profession?

Whether the same is required to get his Accounts Audited u/s 44AB.?