Please Help: AUDIT U/S 44 AB

ONE OF MY CLIENT IS WORKING AS A SAHARA AGENT & ANOTHER CLINT IS RUNNING FRANCHAISI OF INDUSIND BANK FOR VEHICLE FINANCE BOTH TURNOVER IN F.Y. 2012-13 IS ABOUT 65-70 LACS. I WANT TO KNOW THAT THIS COMES UNDER BUSINESS OR PROFESSION INCOME AND WHETHER THEY WOULD REQUIRED TO GET TAX AUDIT AS PER SECTION 44AB OF INCOME TAX ACT