Tax audit u/s 44AB(e)

One client his having areca nut business of which income is being declared u/s 44AD from the past 3 years. this year he has incurred loss from F&O business( which is new and separate from his original business) and his total income commuted from all the heads of income is 2.8L. Is tax Audit applicable to him if he wants to carry forward loss. OR the provision of 44AD(4) only applies to each business separately or to complete head of income.