communication of proposed adjustment u/s 143(1)(a)(vI)

Your 26as indicated 120000 (10% of 1200000 i,e 12 lakhs) was deducted under 194J so by that its clear that at least 1200000 (lakhs) of your receipts are in nature of "technical services" so now qusetion arises whether such receipts are eligible for 44AD or not ...in my view this portion of your receipts will fit in 44ADA (where you will have to declare at least 50% of the receipts as net taxable income) ... BUT still your nature of bussiness activity /professional  is not known so one can not say for sure that yours will be even a fit case for 44ADA ...so please provide more information on nature of your business/profession....
Out of this 1900000 remaining 700000 is also of same nature of bussiness/profession as first 1200000 is ? 

Originally posted by : mohit
	Sir we provide web design and android application development related services, Yes remaining RS.7,00,000 is the same Nature receipt but no TDS deducted on it by the client

You said " We " , by "we" you mean you are running your bussiness as partner ship/proprietor ship firm or as some other form of bussiness entity ? 

Originally posted by : mohit
	Sir its sole proprietorship business,I want to ask you one more question what happened is my 26 as also show amount US 194 c

You mean your 26AS has entries showing tds deduction under 194J and 194C ? seems there is some confusion...you first said that your 26AS has tds under 194J...but now you are saying its having 194C entry in it ...? 

Few more questions :

* How many people do you have on your payroll ? 
* Are your Apps/products custom made for specific clients ? or they are like "over the shelf product "? by over the shelf i mean are your  Apps/product of general use by masses ?
* How you charge your client ? on lump sump basis or some other business  model ?

above information will help in deciding on whether you are technically/legally eligible for 44AD or not ...

Originally posted by : mohit
	Hi,I got the notice for proposed adjustment U/S 143(1)(IV),I filled ITR 4, and show income as per section 44ad 6 % of 19,00,000/- which is actual Bank receipt, but my 26as showing 12,00,000/ on which TDS DEDUCTED IN u/s 194j, now income tax department said you have shown nil value in under income from business and profession,and your 26as showing 12,00,000/now my quire is what to do if I have options to take benifit sec 44 ad, so why I show 12,00,000/- instead of 6% of 19,00,000/-please give me guidance what reply I should need to fill.

After reading your first original post again I observed this statement (marked /underlined/in BOLD above) ... Now I am doubtfull about whether this notice is a result of your not reporting TDS or you all together posted wrong details in wrong column of the ITR ? please check your ITR V/copy of filed return once again......