I think No he shall not be covered u/s 44AD, as he neither engaged in civil construction or supplying labour, but lets wait for view of other eminent experts.........
Present section 44AD and 44AF has been omitted from the A.Y.11-12.A new section 44AD has been inserted which is applicable to any business whether it is retail trading or civil construction or any other business except the business of plying,hiring or leasing goods carriage referred to in section 44AE.
Conditions:
1.The assessee should be an individual,HUF or partnership firm.
2.The assessee has not claimed any deduction under section 10A,10AA,10B,10BA,80HH to 80RRB in the relevant assessment year.
3.Turnover/gross receipt should not exceed Rs 60 Lakhs
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