Notice under section 143(1)

Originally posted by : pranali chavan
	hello respected please guide me,,i had filed one of my clients income tax return who has proprietor business that's nature is commission related. i had filed return for f.y 2016-17 and declared income under section 44AD also the same clients tds was deducted in 26 as under 194H. now that client got notice under section 143(1) having reason that i have not considered the commission seperatly as i considered the same in gross receipt of 44ad now i have to rectify my misstake how do i do.. please suggest

first , Please clarify whether client recieved 143(1) or some other variant of 143(x)x  notice ?

second , Section 44AD specifically excludes bussiness incomes in nature of "Brokerage and commisions" so if your clients`s major source/nature of bussines is from Brokerage and commisions only then he is not even eligible to opt presumptive taxation scheme of 44AD .
Had he been earning his major source of income from "eligible bussiness under 44AD " in that case his minor source of income like commision/brokerage would have find place under head of " Income from other sources " , BUT right now as you indicated that " Commision/Brokerage " is his major source/nature of income then in present scenario he is not eligible for 44AD .