Turnover for nbfc

Dear Experts What is the definition of turnover from the point of view of Non Banking Finance Company(NBFC) for the purpose of determination of requirement of Tax audit u/s 44AB?

i.e. Whether the loans and advances given by the NBFC will be considered as turnover or the interest received by it will be considered as turnover for the purposes of Tax audit u/s 44AB?

One NBFC has loans and advances of Rs. 1.5 crore and the interest received thereon for the year is Rs. 20 lacs. Now whether NBFC is liable to get its accounts audited u/s 44AB?

Thanks in advance