tax audit U/s 44AB

who's turnover crosses more than 1crore. For professionals it is 50lacks

(a)A person carrying on business- If the total sales, turnover, gross receipts exceeds Rs. 1 crore.
(b)A person carrying on profession-The total gross receipts exceeds rs.50 lakh during the FY 2016-17.
(c)A person covered under section 44AE, 44BB, 44BBB If such person claims his profit to be lower than the profits computed under these sections.
(d)A person covered under section 44ADA If such person claims that the profits are lower than the profits computed under this section and if his income exceeds the maximum amount not chargeable to tax in relevant year or any preceding year.
(e)A person covered under section 44AD If such person claims that the profits are lower than the profits computed under this section (8% of turnover) and if his income exceeds the maximum amount not chargeable to tax.