Comparative study of Section 44AD, ADA and 44AE

PARTICULARS	44 AD	44 ADA	44 AE
Eligible Assessee	Individual/HUF/Firm (Other than LLP)	Resident assessee being an individual or a partnership firm other than a limited liability partnership	Any person
Eligible Business	Any Business except 44 AE	Profession referred in 44AA	Plying, hiring or leasing good carriages
Applicability	Turnover or gross receipts should not exceed 2 Crores. Person should not be engaged in agency business or in commission or brokerage or Profession referred in 44 AA	Gross receipts should not exceed 50 Lacs.	No. of vehicles own should not exceed 10 at any time during the previous year
Presumptive Income	8% or 6%	50%	7500/Month or part of the month 1000 Per Ton.
Interest and Remuneration	Not allowed	Not allowed	Allowed
Applicability of 44 AB	If 44AD(4)get attracted and Total Income Basic Exemption	Income offered is less than 50% and total income exceeds Basic Exemption limit	Income offered is less than the presumptive Income
Higher Income	Claimed to have been earned	Claimed to have been earned	Actually Claimed to have been earned
Advance tax	Applicable	Applicable	Silent Applicable
Number of installments	100% in the last installment	100% in the last installment	Silent all 4 installments
Applicability to Non-Resident	Not applicable	Not applicable	Applicable