Section 44ad

u/s 44AD one has to offer 8% income for tax purpose. or get their accounts audited in case of lower income 

In case of 44AD not possiable for NIL Income and If you go forcely than its a Defective Return and You received Income Tax Notice also for the same.

Partnership firm, can claim further deduction of remuneration and interest paid to its partners within the limit specified under section 40(b).

I believe you can very well file ROI u/s 44AD

ITR can be filed u/s 44AD with nil income provided interest & remuneration paid to partners is as per sec 40 as mentioned by Mr. Singh.

Regards

CA Shivani Mittal

I agree with Jaspal & Shivani.

agreed with Mr parveen

Thanks all