Presumptive Taxation scheme applicability

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An individual client, operating a metal and mineral testing business and registered for GST, is seeking to understand if they can utilise the Presumptive Taxation scheme under Section 44AD for their income tax return. Despite TDS deductions under Sections 194C and 194J, the query confirms that filing under 44AD is indeed possible, allowing them to avoid maintaining detailed books of accounts.

DIVYESH JAIN

DIVYESH JAIN (Querist)
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04 February 2022 Dear Sir,

One of my client is into Business of testing of metals and minerals and his tds gets deducted under Section 194C and 194J. His return is filed as an individual and he is registered under GST.

Can he file his Income tax return under Presumptive Taxation scheme under Section 44AD instead of maintaing books of accounts.

Please help me in this matter.

Regards,
Divyesh Jain