Commission income but no tds deducted

44AD is not available for commission business

Even if no TDS is deducted from my income?

Only the nature of income is important while taking IT computation. TDS deducted or not is a second question and the assessee is not responsible for TDS default. the payer is responsible for TDS

Here the nature of income is commission so you cannot opt 44AD as per proper channel..

Thanks.

I asked the same question at incometax website through their live chat and they say if tds is not detected then can file under itr4.

Please see the attachment