Clause (a) of Section 44AB talks about a person carrying on business, whereas clause (b) talks about a person carrying on a profession. The provision to Section 44AB providing the enhanced turnover limit of Rs. 10 crores for the tax audit is placed below clause (a) to section 44AB. Thus, the persons engaged in the profession are not entitled to claim an enhanced turnover limit of Rs. 10 crores for the tax audit.