44ADA or 44AD for services without qualification.

This discussion clarifies the applicability of presumptive taxation schemes 44AD and 44ADA for service providers who lack formal qualifications, such as a car garage owner. It explains that professions listed under Section 44AA are eligible for 44ADA. However, for services not falling under this list, Section 44AD is generally not applicable based on Supreme Court rulings, suggesting a normal tax procedure might be required.