SEO Sai Gr. Hosp.
210809 Points
Joined July 2016
Agency has specific meaning, means working on someones behalf on some commission etc. These agencies of whatever nature are covered and cannot declare income under sec 44AD, like estate agent, travel agent, etc. But security, software development etc. are not actually agency, but come under eligible business and hence can declare income u/s. 44AD, subject to fulfillment of other conditions.