Regarding 26 as

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CAN E- MITRA SERVICE INCOME BE SHOWN UNDER SECTION 44 AD..
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The provisions of section 44AD cannot be adopted by an assessee who is engaged in any profession as prescribed under section 44AA or is carrying on an agency business or is earning income in the nature of commission or brokerage.

 

E-mitra provides services on behalf of govt & they gets commission against this service. In my view 44AD is not applicable on E-Mitra.

Copy Rohit IMHO


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