Presumptive Taxation u/s 44AD

Whether all types of the work contracts are covered under u/s 44AD of the Income Tax Act for presumptive taxation of incomes arising out of that.

'Or'

Only the contracts which are related to the contract of civil construction are covered by the provision sof that section.

Explanation to that section runs as:

For the purposes of this section, the expression "Civil construction" includes-

(a) the construction or repair of any building, bridge, dam, or other structure or any canal or road;

(b) the execution of any works contract.

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