applicability of section 44 AD on Insurance agent

According to ammendment in section 44AD it includes "any business".

whether any business includes insurance agency / Mutual fund agent ?

For the purpose of Audit under section 44AB insurance commission shall be 60 lakhs or more. ie. applicable for business.

But circular nos. 594, 648, 677 are also applicable. which talks about taxation of insurance commission in case books of accounts not maintained and gross commission is less then 60000.

Now, If the gross commission is more than 60000 whether it will be covered by section 44 AD or not ?

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