According to Section 44ADA of Income Tax Act, 1961, Presumptive Income at the rate 50% of the Gross receipts of a profession shall be deemed to be the Income from that Profession.
Profession has been defined as Any person carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or authorised representative or film artist.
As the beauty parlour doesn't fall under above mentioned profession so I think it will be covered under sec 44AD and accordingly 8% tax will be applicable.