This discussion clarifies whether an e-commerce supplier, whose TDS is deducted under Sections 194C and 194O, can opt for return filing under Section 44AD. The consensus is that if the client is a supplier to an e-commerce operator, and not the operator itself, filing under Section 44AD is permissible, provided other conditions are met.
One of my client is into e-commerce business and his tds gets deducted under Section 194C and 194O. Can I file is return under Section 44AD. His turnover is Rs. 5 lacs in FY 2021-22.