Applicability of sec-44ad

Section 44AD is eligible-business based. You could opt for 44AD in case of retail business. But the commission income is not eligible for presumptive taxation. Hence there are both eligible as well as in-eligible business income for the assessee.

If you intend to claim 44AD option in case of retail business, even then you cannot file' ITR 4S' since you are also having in-eligible income (ie., Commission income)..Hence you can only file ITR-4.

ok...thanks for the clarificaion.