U/s 44ad

Yes Rupesh ji,  Sunari, Suthari, Luhari ... every type of work is treated as eligible business. 

The only business which is not eligible for Section 44AD is  eligible U/s 44AE  and that is the busines of Leasing, hiring and plying of goods carriages by its owners owning less than 10 vehicles .

In case the busines is of Leasing, hiring and plying goods carriages is done by a person , who is not owning any goods carriages then again it becomes an eligible business U/s 44AD.

As such , Section 44AD can be said as a presumptive income section for all types of businesses run by eligible assessees -Individuals, HUFs and Firms. Only Turnover/ Gross  Receipts limit of Rs. 60.00 lacs has to be kept in mind. 

thanx a lot bafnaji.this is a greatful knowledge for us.