44ADA or 44AD for App Store app sales (194O TDS) and client software development work?

👉 Use 44ADA for client services + 44AD for app store income — both together is correct.

Thank you for your guidance.

I have one follow-up question:

For client software development under 44ADA, I understand 14001 – Software Development is appropriate.

For app store income under 44AD (with 194O TDS), which code should I use:

• 14004 – Database activities and distribution of electronic content, or
• 09028 – Retail sale of other products n.e.c.?

Or should I use a single code for both?

Please advise.