IT return 44AD

If you are booking sales and purchase in your books excluding the GST, then show turnover as Rs 30 lakhs. Oherwise 35.4 Lakhs. 

Also sales whose payment is received by banking mode and digital mode, only Profit of only 6% is to be declared instead of 8 % under section 44AD.

The term technical services is not directly defined under section 44AA.  But you can take a view that AC repair & Maintenance services can be considered as technical service so you can file ITR-4 u/s section 44ADA.

TECHNICAL SERVICES CANNOT BE DEFINED BY INCOME TAX ACT.

ONLY THRESHOLD LIMITS ARE PUT IN PLACE.