44ADA (software) and 44AD (app sales on store) which business/profession codes should use?

No. It is better to list them separately. If you use only 14001, you would be forced to pay tax on 50% of your App Store income, which is tax-inefficient. If you use only 44AD, you risk a notice from the department because software development for clients is legally mandated to be under 44ADA if your gross receipts are below the threshold.

Thank you for your reply,

For 44Ad,

Which code i should use

14004 - Database Activities and Distribition of electronic content?

Or

09028 - Retail sale of other products n.e.c?

If you earn from app store sales and software client work, both can be filed together in ITR-4 (Sugam).

• App store income with 194O TDS → Business income (44AD)
• Client software work → Professional income (44ADA)

In ITR-4:

• Show app sales under business income
• Show client work under professional income

194O TDS deducted by app stores can be claimed in Schedule TDS2.

Guide:
Tax Garden ITR-4 Guide AY 2026-27