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8% net profit u/s 44-ad

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(Querist)
30 July 2019 The Assessee makes drawings and designs of advertisement and the net profit every year remains in between 60% and 70%. The assessee is not maintaining books of accounts. Can the assessee file ITR-4-Sugam with 8% Net Profit u/s 44-D.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
31 July 2019 In case 194C TDS deducted 44AD can be opted.

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