Ad slots on website; sec 44ad applicable ?

assessee is a partnership firm

Sir, Both the options are open. Either the advertiser can give us the content which we can then post on the website and charge them.

Second option is to give them direct access to ad management portal where they can themselves control the pricing and as to what ads they want to show. Kindly advise.

Originally posted by : sameer shah
	The ad slot by direct advertisers will be controlled by them ?

Thank you sir. I'll wait for your response.

Originally posted by : CA JANESH CHHATBAR
	I ll get back to you on this day after tomorrow.

But, sir, we are not taking commission. We are charging the full amount that is directly paid to our bank accounts even if we give option to advertisers to select the ad slots based on time.

Originally posted by : sameer shah
	If you qualify as commission income you get out of 44AD. second option is not favorable for 44AD.