I have a partnership firm which engages in retail sale of medicines(It is a common medical store, that everyone buys medicine from). I had filed ITR4(A.Y 18-19) and paid tax under presumptive scheme(44AD). In the Nature of Business I had selected "18009 - Medical suppliers, agencies and stores". Today I got a notice under 139(9) saying "the provisions of Sec.44AD are not applicable to persons carrying on any agency business.". But my firm is not a agency business. It is a retail medical store. Now it is clear that I have to select something else in "Nature of business". The two codes which I have shortlisted are
09022 - Retail Sale of other goods in specialized stores (I am assuming medical store is a specialized store)
09028 - Retail sale of other products n.e.c (I don't know what n.e.c means)
Which code should be chosen so that I won't get any further notice for 44AD applicability? Please advise. Thanks in advance for your guidance.