Applicability of sec 44AD

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A person has purchased JCB on which tcs was collected by seller ...

whether that person can opt under sec44AD...to claim tcs refund..
Replies (2)

Receipt from JCB rental can be shown under 44AD i.e. you can book profit under 44AD 

Is there any service tax applicability for py 2016-17...if receipts exceeds 10 lakhs

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