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Beauty parlour- presumptive taxation

This query is : Resolved 
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(Querist)
31 August 2017 My aunt provides beauty parlour services from home. She has no shop. I want to file itr of her.
My query is
1. whether it is business or profession?
2. Presumptive taxation available u/s 44ad or 44ada or not?
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vaibhav singhi

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vaibhav singhi (Expert)
31 August 2017 It Is Business and not profession as per income tax act and hence 44 AD is applicable
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vaibhav singhi

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vaibhav singhi (Expert)
31 August 2017 It Is Business and not profession as per income tax act and hence 44 AD is applicable
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