Regarding 26 as
deepika (CA) (24 Points)
04 June 2016
rohit
(Student CA Final )
(117 Points)
Replied 04 June 2016
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.