Renting of server space

Renting is never regarded as professional service. Professional services example are like Doctors, CA, CMA, CS, Lawyers etc. Renting is a business hence limit will be 1 crore

It may or may not be Professional Service. If your client is a Computer Professional providing Professional Service, then the limit will be Rs. 25 Lakhs.

Professional Services are not restricted, they can be specified and non-specified as per Sec. 44AA.

Actually my clint is providing website development service where his receipts r 12 lacs and receipts from renting server space is 14 lacs, so confused abt tax audit.

Whether he is liable for tax audit.?

Some important points for consideration:

1. For Professionals: the service being rendered is unique/ different each time and requires the intellectual skill of the individual providing the service.

2. Businesses are generally entities providing homogenous goods and services.

The word Profession has not been defined in the IT Act, though. If your client is associated with a Professional Body, Association (like a member) then definitely he is a professional.

Otherwise take it as business.

[Disclaimer: Its my personal opinion, may not be correct]

Thank u brother..