Fees U/s 194J

AJAY WALIA (ACCOUNTANT BY PROFESSION)   (35 Points)

02 January 2021  
My client is a Math teacher and he has received the fees from the educational coaching institute for f.y 2019-20 and also Tds deducted by payer U/s 194J. Can we file his return u/s 44ad as this type of service not mentioned u/s 44ada.
Pls also suggest business code if he is eligible to file u/s 44ad

Thanks