Sec 44ad digital mode

sir my client bank statement has credited by way of cash deposit by some party's , total cash deposit credit, cheque, neft has totally around RS. 79 lakhs fy 18-19. can I use 44ad @ 6 percent ?
cash deposit by some partys are allowed to use 44ad 6 percent?
pls guide sir
Replies (1)
No... Cash deposit is not a digitally receipt...

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