Asessee having business of mobile recharge

U/S 44AD all types of business except leasing pat tax on presumptive basis but Turnover below Rs. 2 crores minimum taxable income at 8% if one shows below 8% say 5% return should be accompanied by Audit Report by full time practicing CA in form 3CD and commission earned on money transfer should be included in turnover

So we just need to show his commission income and nothing to do about bank deposits...

Deposits are not belongs to others it's of money transfer business also

You can show your commission income and file return under section 44AD and ignore amount Deposit in bank. its my openion

Thank u so much Hari Sir and Deepak Sir😊