Query about form 3 cd

Originally posted by : Ankur
	kindly guide me is form 3cd business based or assessee based. For ex If a person has two business one of which is audit case and other is not an audit case then whether the 3cd madefor his audit business include the data of his unauditable business

In cases where the assessee carries on more than one business activity, the aggregate sales, turnover and/or gross receipts of all businesses carried on by an assessee would be taken into consideration in determining whether the prescribed limit (Presently Rs.1 crore w.e.f. A.Y. 2013-14) has been exceeded or not.
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However, where the assessee opts to be assessed under presumptive basis, the turnover thereof shall be excluded.