deduction u/s 80c and 44ad

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after opting to 44ad/ada, can i claim upto Rs. 1, 50, 000 /- in the same financial year?
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Yes u can claim deduction u/s 80c

As per explanation (a)(ii) to sec 44AD(6), eligible assessee means who has not claimed deduction under any of the sections 10A, 10AA, 10B, 10BA or deduction under any provisions of *Chapter VIA under the heading "C. - Deductions in respect of certain incomes" in the relevant assessment year.

* means Sec. 80HH to 80RRB whereas 80C comes under the heading “B”

So, deduction u/s 80C can be claimed in the relevant A.Y. for the sums deposited in the P.Y.


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