Rebate u/s 87A with 44AD

Here...... basic thing is Books of accounts are prepared as per actual data, and depreciation is charged. Even the assets are recorded as per WDV.

But while assessment under presumptive scheme, the profits are declared as per the applicable rate/s and there the books are not required to be produced.

Yes Dear.......... Specifically for Individual/HUF and partnership firms

Other assessees can even declare less than 8% profit without tax audit report.

Yes........ & naturally the profits offered would be after all such deductions, with properly maintained books of accounts.

sir actually i try to file ITR 4 under 44AD my turnover is 1221181 my income is 421817 is it i eligible to claim rebate but the rebate column is not active help me