Software developers can opt 44ad ?

CA DHIRAJ KADIA (Accounts & Finance Manager)   (56 Points)

08 July 2018  

Dear Sir,

             One of my client is running software development company under proprietorship. His client deducted his TDS u/s 94J. He himself does not develop the software but get the software developed by other companies and employees.  His turnover is Rs. 25 lakh annually. My question is that Can he opt the section 44AD ? or He has to compulsorily adopt section 44ADA , if he does not want to get his account audited.