28 March 2019
Commission income has been specifically excluded from S.44AD vide S.44AD(6), and since it does not get covered under S.44ADA by virtue of not being in the list of professions referred to in S.44AA(1), being - legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by the Board in the Official Gazette.