Regarding code and 44ad and 44ada

This query is : Open

Amitabha Das (Querist)
16 June 2019

16 June 2019 Sir,my wife do the job of home/house private tution.She earns from this and other minor house hold job like stitching etc.Previous year(Ay-2018-19) itr-4 was filed under 44ada(code:-16019-other prof services n.e.c);as she does not maintain accounts books.But this year(ay-2019-20)while going to file itr-4 under 44ada,the code(16019-other prof services n.e.c) not found.Rather it is found in 44AD.But as I know 44ad is for business only,not for profession.So,how can I select 16019-other prof services n.e.c in 44ad? Sir therefore please enlighten me-how to file itr-4 -either in 44ada or 44ad and with what code to be selected?She has no registered coaching centre and earn by cash receipt only without maintain account books.Thanks in advance sir.