WHAT IS BETTER 44AD and 44AB

Choosing between presumptive taxation under Section 44AD and a tax audit under Section 44AB depends on your business's net profit. If your actual net profit is higher than the presumptive rates (8% for most, 6% for specific businesses), opting for 44AD is generally more beneficial. However, if your net profit falls below these thresholds, a tax audit under 44AB might be the better option, allowing you to declare your actual profit.