44Ad available or not

Client ki mobile repairing ki shop h aur usse income hui 296000 aur wo itr 4 file krna chahta hai. Mtlab 44AD me. But ek dikkat y h ki uske 26AS me 2000 rs. Income insurance commission ki show ho rhi h. Jiske liye wo 44AD nhi le skta. Ab meri query y h ki kya krna chahiye is case me. Kya keval 2000rs.ki income ki wajah se client 44AD ke liye ineligible ho jayega
Replies (11)
yes commission agent are not applicable for 44Ad

You can very well apply 44AD and file Income of commission

yes it is available
But please refer section 44Ad sub section 6 (ii) wherein it is stated that this section shall not apply to person earning income in nature of commission .

Yes, so 44AD not applicable.

You may file ITR3 under No aacount case and commission income under other source.

yes yes yes

you can file in ITR 4. u can show 296000 in business and 2000 in income from other source . go ahed.
Mr Jana is Itr 3 or Itr 4 , please confirm .
26AS
if TDS deducted from section 194H then it is a brokerage income and in this case u have to file ITR3.
If TDS deducted from section 194D then it is insirance commissionand u can file itr4. just put the insurance commision income under the head income from other sources.
Mr jana suggestion is absolutely correct
Jana sir, kya department insurance commission ki income ko businesski bajay other sources me accept kr lega
Go ahead with ITR 4 Commission is not your business.

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