Labour charges under 44ad

Any business except plying, hiring or leasing goods carriages referred in S. 44AE and whose turnover is less than Rs. 1 crore during the previous year.
 

Presumptive or estimated income: Sum equal to 8% of the total turnover or gross receipt of the assessee.
 

if u are not maintaing books of accounts simply u have to pay 8 % of the turnover. 

Here are some important points which one should consider while opting for section 44AD:

• No deduction of expenses incurred to earn income is allowed.
• Books of account is not required to maintain if income is shown 8% or More than 8% of gross receipt but the onus of proof of income remains with assessee, so it is advisable to retain invoices or cheques etc.
• In case assessee who wants to show income less than 8%, books of account is necessary to maintain and the account should be audited u/s 44AB.
• Deduction u/s 80C to 80U is allowed.
• Loss can also be carried forward to next year upto maximum of 8 years.