Who to file income tax return

If your income is based on commission, then you cannot opt for presumptive assessment.

Sir our income as profit on sales of vehicles

If it is outright purchase/ sales, transferring the ownership of the cars in your name, then yes, you can opt for.

Sir I further requested that I purchased the vehicle and paid the final amount to owner of the vehicle but not transfer in my name and as and when I found the good pay master customer I sold the vehicle and make the agreement of transfer of ownership, whereas both the amount of sale and purchase has been credited in my account.Sir I also want to know that can this kind of transaction comes under the short term capital gains.please guide me.Thanks

Yes, if you wish to consider that way. But once the concept adopted should not be changed in future.

Sir can I considered it as my trading business i.e purchase and sales of old vehicle and take the presumptive scheme under section 44AD Thanks

Yes, eligible for individual proprietor.

Thanks

You are welcome.               

No its not under sec 44ad

Respected Sabyasachi Mukherjee please clear by not comes under 44AD