Presumptive tax u/s 44ad

Yes......but the business entity supplying man power should be individual, firm (but not LLP).

Thanks Ashok. The supplying person is an Individual only.

Have one more query, is that requiremnet that supply of manpower should be of  the other person and not the person who is billing. I mean if myself giving the office assistance service and billing for the same can it be termed as business for section 44D?

Thanks.

if you are rendering service, its considered only a business activity and not as supply of man power