Business covered u/s 44AD

Yeah....

U/s. 4AD you can't show the expenses. That's the deal of 44AD.

No maintain books of accounts...

No Audit requirements... 

NO NEED.....

An intimation from the Income Tax Department is sent to a taxpayer when the Department has found an error with the income tax return you have filed. Common cases when notice for defective return is sent:

– when you have filled up details of taxes paid, but have not provided income details, the Income Tax Department deems it defective.

– A notice for defective return is sent when tax deducted has been claimed as a refund, but no income details are provided in the return.

– The Department sends you a notice for defective return under Section 139(9), when you haven’t paid your taxes in full.

– when you are required to maintain balance sheet and profit and loss statement, but haven’t attached them with your income tax return, the tax return is declared defective.

– the name mentioned on the income tax return does not match with the name on the PAN card.

It's only for Defective returns