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.

For app store sales where the marketplace deducts TDS under 194O, the income is typically treated as business income and can fall under 44AD. Income from client software development projects, where you are providing technical consultancy, generally fits 44ADA as professional income.
Both sections can apply in the same year for genuinely different income streams, and ITR-4 lets you fill 44AD and 44ADA schedules separately. The key rule is that you cannot bundle both types into a single scheme.