person eligible for 44 AD can he file ITR 4 or ITR3 (non account) any of them?
Yes.......... Geneally ITR 4 preferred because of its simplicity, but if any capital gains to be declared along with presumptive assessment of business or profession....... ITR3 is the only option left. ............
person whose TDS is deducted u/s 194 J, 194 H, 194 D then he have to file ITR 3( non account case) ?
Because of commission & brokerage receipts, he cannot declare his income under presumptive assessment (i.e. u/s. 44AD or u/s. 44ADA); so he has to declare his income with accounts i.e. file ITR 3 with P&L acc and BS.