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Comparative study of Section 44AD, ADA and 44AE




44 AD


44 ADA


44 AE

Eligible Assessee



(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


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%


7500/Month or part of the month 1000 Per Ton.

Interest  and Remuneration

Not allowed

Not 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



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


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Category Income Tax, Other Articles by - CA.R.S.KALRA