44ae or 44 ad

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Querist : Anonymous

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Querist : Anonymous (Querist)
23 June 2017 Assessee has not maintained any books of accounts for last 3 years. He has been doing business of hiring 3 proclaimers and earns business income besides repairs of proclaimers. He would like to file Income Tax Returns for last 3 years now under presumptive taxation.
My query is whether he can file ITR 4S as per 44AE or 44 AD ?
whether proclaimer is a goods carriage or heavy goods vehicle?
suggest me ?

24 June 2017 44AD can be opted out.


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