ITR and business code for gym trainer

Hello,
One of my friend is a gym trainer and opted for presumptive income.
Can he file ITR-4 and disclose income under section 44AD?
Also please suggest the business code which will be available in case of sec 44AD for providing personal training at gym

Thank you in advance
Replies (1)

Assuming ...receiving professional fees; and not salary....

'17007'

Being professional, other than specified, can't opt for presumptive assessment.

Need to file ITR3 with financial statements.

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