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Gold Ornament Making Process labour Work income

This query is : Resolved 
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(Querist)
24 December 2022 Respected Sir,

a Jwellers gives Gold Bar or biscuit to labour for making ornaments

a labour Receive 4 % of gold for making ornaments

My question is can labour show this income as business and can opt 44ad ?
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
24 December 2022 Yes, the value of the gold received is his labour charge & ornament making is his service/business as per the IT codes.
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