Actually AdSense income not comes under profession. Or commission (Amazon,flipart does)
It's just like newspapers earings on advertise.
No tds (no employee/ employer relationship and other not applicable) /gst (collected by google some implications there ).
If 14005 not comes under 44ad. According their 139/c notice.
We have toto mainta PL, and other .
We include rent,hosti ho,advert adv, employee salaries etc on as expenses maybe more advantage than 6% if turnover.
My case fy2026-17 opted for 44ad business code as other.
Fy 2017-18 opted business code like. Software development maybe.
I got notice techincal consulatcy not comes 44ad.
And I re uploaded as news agency activities (my team publishes career &educa educ articles).
But just realized 14005 is perfectly suitable.(maybe because a cyber cafe also included in computer enabled services and American tax also categorized in information sector).
There are 5 types of business not comes under 44ad incluidin tecnhtecn consultancy.
So We are not providing any technical services to others.
So tax team have to decide & amend the rules according to tax evasion status.
No one want to maintain accounts. for a small startup single person oriented businessWith high competitive industry. Usually 90% thus types closes within 1-3 years.