requirement of tax audit

[murali Krishnamurthy]

 My client has been declaring commission income from non-life insurance under the head "income from other sources" in the past. In the current year, received commission receipts more than the threshold limit u/s 44AB. What is the position under law? Should tax audit be carried out or not? Is it business income in the first instance?

Kindly clarify at the earliest so that the return may be filed before the due date, as applicable?