Driving school income

FOR DRIVING SCHOOL FEES COLLECTED FOR GOVERNMENT AND DEPOSITED TO RTO ACCOUNT RS.2500000/-

FOR THIS WE RECEIVED ONLY 250000/- AS FEES.

FOR INCOMETAX  IS IT FOR 44AD OR ADA? IF 44 ADA , CAN WE TAKE 50% OF 250000/-? (i.e.125000/-) as income?,

IS HE NEED GST?

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