Income from mahangar gas limited - under income tax

Hello,

My client is in the business of CNG Pump Dealership where he has a contract with Mahanagar Gas Limited to fill the CNG in the vehicles.

The bill is raised on Mahanagar Gas Limited and it deducts TDS @ 2% on the basic invoice value. 

So, we need an opinion whether he can opt for presumptive income U/s 44AD and file ITR-4 for AY 2018-19?

Thanks & Regards