It return of courier agency

Yes , Of course. Provided that their natur of Trade is not Retail Trade.

By Retail Trade, It means in common paralance, Purchasing in large Quantity and selling it in Small Quantities. When someone purchases, the risk gets transfered, Whereas in case of News Paper , remaining unsold, The Risk is either borne by The paper House or Shared between the agent and Paper House. In view of such sharing, It would no be appropriate to file return under 44AD

There is another Major Logic, In agency Business, the % of commission is known beforehand.. There arise no question of Presuming any rate under agency Business. Whereas in Retail Trade, The % of margin is not known. As generally retailers keep varrying their margin from product to product, customer to customer, taste to taste, fashion to fashion, can even sale at loss. Even at the end of a financial year, they only estimate their income, cannot exactly specify it. Further, It is an option to them, ie. if organised retailer like Big Bajar, Reliance one etc can specify their actual profit without considering the presumptive rate