Sale of sim card

Hello,

One of my client ( Individual) is engaged in business of recharge coupon  & sale of sim cards actually he is idea's distributer.

His turnover for F.Y. 12-13 is Rs. 40 lacs. apart from this he receive commission of Rs. 3 lacs from idea (after deducting TDS Rs. 30000/-). And the same sale is shown in his VAT return i.e.40 lacs. Now he want to file his IT Return, please suggest what he should do, whether he should go for 44 AD or 44AB or is there any other option by  which tax planning can be done.

Thanks & Regards:

Rakesh Goyal