Sec 44AD is applicable to individual/HUF/Partnership but not to a company/LLP/AOP/BOI provided that Turnover is less than or equal to 1 Cr.so in your case if the above condition satisfies one can opt for Presumptive 44AD.(Real estate business should be in the nature of purchase/sale and earning profit on it not in the nature of selling for someone else and earing commission/brokerage on the property sold or any kind of agency of real estate company.)
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