44ad and tax audit

No... As per Your query Tax Audit not applicable.

And can assessee do this

What you mean "And can assessee do this"...?!
Can You elaborate?!

I mean a assessee can do two type of business in a single trade name one is 44ad and for another maintaining normal books of accounts.

if yes, can you please refer any case law or circular

I mean a assessee can do two type of business in a single trade name one is 44ad and for another maintaining normal books of accounts.

- Yes... A Assessee can opt both Scheme with different business...

if yes, can you please refer any case law or circular...

- Better/Simply to refer "Income Tax Tutorials as per the same".

@ Manisha Gupta

Assessee with Multiple businesses & Applicability of Tax Audit
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If turnover of all businesses of eligible assessee, excluding business covered by section 44AE, exceeds Rs. 1 Crore, taxpayer has to get accounts audited u/s 44AB and option to file return on presumptive basis u/s 44AD in respect of any particular business or part of business or division thereof will not be available. 

Further ITR 3 filling will create issues at many places as no such situations are envisaged by CBDT.

If one is adventurous then it's ok not to carry out tax audit.

Otherwise Tax Audit is applicable.

If both business are being carried on the same PAN then Assesse is require to get his accounts audited under income tax.

Very well Confused replies to Querist...

If not exceeding the limit then Tax Audit not applicable...
If any one say tax audit applicable in this case then proper reply with support evidence...

On the contrary everyone is confused in searching ..... where is it ...

'' if not exceeding the limit then Tax Audit not applicable... ''

Secondly when anyone replies. , ....."" any one say tax audit applicable in this case then proper reply with support evidence...''

I take liberty to reply ...
a) it's vice versa to give support evidence and

b) one can always refer to income tax tutorials.

All apart , anyone may hold a different view on the subject query. So Nothing disturbing.

I want to confirm that if income is from contractor & from commission then how to treat??
because commission income is not included under sec 44ad so In this case can a assessee showing income from 44ad & normal books of accounts both if yes then how to calculate the turnover for tax audit

Yes... You can do it in single return without Tax Audit in ITR 3...

You will be file Contract Business under 44ad & Commission income under Normal provisions...

Section 44AB(e) where provisions of sec. 44AD(4) are applicable and the income exceeds taxable limit in p.y. then assesse is require to get tax audit. Otherwise if assesse declares his income as per section 44AD(1) tax audit is not applicable (proviso to sec. 44AB.

So you can see by the provisions that if assessee is making a default of 44AD(4) plus his incomes are exceeding the taxable limit ,if slab is applicable on him, then he is libale to for TAX audit.

Let me explain .......

Under 44AD(6)

'' The provisions of this section,...

notwithstanding anything contained

in the foregoing provisions,

shall not apply to—

  (i) a person carrying on profession as referred to in sub-section (1) of section 44AA;

 (ii) a person earning income in the nature of commission or brokerage; or

(iii) a person carrying on any agency business.

Based on the above it is clear that disqualification is applicable on the person and not just limited to type of business.

Accordingly in this case you can not declare and file anything under this 44AD section.

So file ITR3 .....both contract income and commission income as regular business profit and gains.

And also carry out Tax Audit under 44AB.

Tax audit is mandatory in your case.