notice u/s 139(9)

Amgitha Aravindan (Sr. Executive) (54 Points)

31 August 2018  
Hi,
One of my friend got notice u/s 139(9) from Dept for availing 44AD (which is not available for agency business that he is doing). He declared 50% of gross receipts in the original return. Can a rectification return be filed with reduced income?