From Assessment year 2011-12, a new section 44Ad has been inserted inthe Income-tax Act to replaceexisting sec.44AD 744AF.
The new Section will be aplicable to any business ( whether it is Retail trade,or Civil construction or any other business).
The provisions of the new Section will be applicable if the following conditions are satisfied:
1.Assessee eligible for the purpose of this Section has to be an Individual/a HUF/a Partnership Firm( not being a LLP);
2.The assessee has not claimed any deduction u/s.10A,10AA,10B,10BA,80HHto 80RRB in the relevant Assessment Year;
3.The is not engaged in the business ofplying,hiring,or leasing goods carriages referred to u/s. 44AE; and
4. Total Turnover/ Gross Receipt of the Assessee in the previous year should not exceed Rs. 60.00 lakhs.
 


Comments

Kaushik Joshi
21/06/2011 10:42pm

An overview of New Section 44AD of the Income Tax Act, 1961 that comes into effect from A.Y. 2011-2012
Section:
44AD – Special provision for computing profits and gains of business on presumptive basis.

(1) Notwithstanding anything to the contrary contained in sections 28 to 43C, in case of an eligible assessee engaged in an eligible business, a sum equal to eight per cent of the total turnover or gross receipts of the assessee in the previous year on account of such business or, as the case may be, a sum higher than the aforesaid amount claimed to have been earned by the eligible assessee, shall be deemed to be the profits and gains of such business chargeable to tax under the head “Profits and gains of business or profession”.

(2) Any deduction allowable under the provisions of sections 30 to 38 shall, for the purposes of sub-section (1), be deemed to have been already given full effect to and no further deduction under those sections shall be allowed:
Provided that where the eligible assessee is a firm, the salary and interest paid to its partners shall be deducted from the income computed under sub-section (1) subject to the conditions and limits specified in clause (b) of section 40.

(3) The written down value of any asset of an eligible business shall be deemed to have been calculated as if the eligible assessee had claimed and had been actually allowed the deduction in respect of the depreciation for each of the relevant assessment years.

(4) The provisions of Chapter XVII-C shall not apply to an eligible assessee in so far as they relate to the eligible business.

(5) Notwithstanding anything contained in the foregoing provisions of this section, an eligible assessee who claims that his profits and gains from the eligible business as lower than the profits and gains specified in sub-section (1) and whose total income exceeds the maximum amount which is not chargeable to income-tax, shall be required to keep and maintain such books of account and other documents as required under sub-section (2) of section 44AA and get them audited and furnish a report of such audit as required under section.

Explanation.—For the purposes of this section,--

(a) “eligible assessee” means,--

(i) an individual, Hindu undivided family or a partnership firm, who is resident, but not a limited liability partnership firm as defined under clause (n) of sub-section (1) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009); and

(ii) who has not claimed deduction under any of the sections 10A, 10AA, 10B, 10BA or deduction under any provisions of Chapter VIA under the heading “C. Deductions in respect of certain incomes” in the relevant assessment year;

(b) “eligible business” means,--

(i) any business except the business of plying, hiring or leasing goods carriages referred to in section 44AE; and

(ii) whose total turnover or gross receipts in the previous year does not exceed an amount of sixty lakh rupees.

Discussion:

Ø What was 44AD earlier to A.Y. 2011-2012?

The section heading was as “Profits and gains of business of civil construction” whereby it was applicable to only such assessees who were engaged in business of civil construction.

Ø What is 44AD w.e.f. A.Y. 2011-2012?

The Finance (No. 2) Act, 2009 has expanded the scope of this section beyond the assessee who are engaged in business of civil construction.

Ø Who is eligible assessee?

a. Individual
b. Hindu Undivided Family
c. Partnership Firm, who is resident.

However, this section has excluded a limited liability partnership firm from its scope.

Further, this section is applicable only to those assessee who have not claimed deductions under the sections 10A, 10AA, 10B, 10BA or under the provisions of Chapter VI-A under the heading “C. Deductions in respect of certain incomes”, i.e. sections 80HH to 80RRB.

Ø What is eligible business?

a. Any business other than the business of plying, hiring or leasing of goods carriages that is covered by section 44AE;
b. The business whose turnover or gross receipts do not exceed ` 60 lakhs.

Ø What is the income deemed under this section?

The income deemed under this section shall be an amount equal to or higher than 8% of the turnover or gross receipts of the business. Such amount shall be deemed to the income charged under the head “Profits and gains of business or profession”.

Ø What are the other consequences?

a. The deductions under sections 30 to 38 shall be assumed to have already been given full effect. No further deduction shall be allowed under this sections.
b. The WDV of the assets used in the eligible business shall be deemed to have calculated as if the eligible assessee had been allowed the deduction of the depreciation for each of such assessment years.
c. The salary and interest to partners are still allowable subject to th

Reply
Bindu K S
14/03/2012 2:26pm

Dear Sir/Madom,
Thank yo a lot for the article.But i need a clarification in the following situation.
My profit in a jewellary shop is 399008 after deducting depreciation Rs 6403 and my turnover is 2477003 which is a higher profit ie more than 8%.So wheather we should add back depreciation as sec 30 to 38 are not allowed u/s 44 AD of Income Tax Act 1961.

Reply
Anon
03/05/2012 3:07pm

if u calculate income at 8% then u will not get depreciation allowance

pankaj wadhwani
05/06/2012 12:37pm

Friend it is better for you to opt for % scheme. In that case you will not be allowed depreication allowance.

PRIGIL K P
27/07/2012 9:35pm

jns
02/05/2012 2:50pm

(1) Is 44AD optional i.e. whether in AY 2011-12, I opt to show my income as per 44AD @ 8% of turnover and in AY 2012-13, I show income less than 8% (after maintaining regular books of accounts)?
(2) If I don't show profit as per 44AD, besides getting books audited what kind of report needs to be filed. Is it normal audit report or tax audit report?

Reply
satyendra kumar singh
03/10/2012 6:46pm

jns
02/05/2012 2:50pm

(1) Is 44AD optional i.e. whether in AY 2011-12, I opt to show my income as per 44AD @ 8% of turnover and in AY 2012-13, I show income less than 8% (after maintaining regular books of accounts)?
(2) If I don't show profit as per 44AD, besides getting books audited what kind of report needs to be filed. Is it normal audit report or tax audit report?

Reply
pradeep tripathi
29/09/2012 2:13pm

pl.send reply

jns
02/05/2012 2:50pm

(1) Is 44AD optional i.e. whether in AY 2011-12, I opt to show my income as per 44AD @ 8% of turnover and in AY 2012-13, I show income less than 8% (after maintaining regular books of accounts)?
(2) If I don't show profit as per 44AD, besides getting books audited what kind of report needs to be filed. Is it normal audit report or tax audit report?

Reply
jns
02/05/2012 2:50pm

(1) Is 44AD optional i.e. whether in AY 2011-12, I opt to show my income as per 44AD @ 8% of turnover and in AY 2012-13, I show income less than 8% (after maintaining regular books of accounts)?
(2) If I don't show profit as per 44AD, besides getting books audited what kind of report needs to be filed. Is it normal audit report or tax audit report?

Reply
jns
02/05/2012 2:51pm

(1) Is 44AD optional i.e. whether in AY 2011-12, I opt to show my income as per 44AD @ 8% of turnover and in AY 2012-13, I show income less than 8% (after maintaining regular books of accounts)?

Reply
Malay Kumar Bera
18/08/2012 7:42pm

jns
02/05/2012 2:51pm

(1) Is 44AD optional i.e. whether in AY 2011-12, I opt to show my income as per 44AD @ 8% of turnover and in AY 2012-13, I show income less than 8% (after maintaining regular books of accounts)?

Reply
jns
02/05/2012 2:52pm

(1) Is 44AD optional i.e. whether in AY 2011-12, I opt to show my income as per 44AD @ 8% of turnover and in AY 2012-13, I show income less than 8% (after maintaining regular books of accounts)?
(2) If I don't show profit as per 44AD, besides getting books audited what kind of report needs to be filed. Is it normal audit report or tax audit report?

Reply
05/07/2011 11:29am

Dear Sir / Madam,

This article is really useful. But need clarification in the following situation: -
1). An assessee declares income less than 8% of total turnover.

2). His GTI is Rs.210000/- and claims deduction u/s 80C of Rs.100000/-

In the above case for not falling into the provision of 44AB Total Income will be Rs.210000/- or Rs.110000/- (after deducting Rs.1 Lac u/s 80C)

Thanking you

Reply
Jasraj Singh
05/07/2011 7:16pm

@ Dhiraj:
1) The assessee can assess his/her income normally like he would without considering the provisions of Sec 44AD.
He now has the option to either take the lower of the two options, i.e. normal tax calculated or 8% of Gross Receipts.

2)Since in this Case the Total income remains Rs.110000/- he is having no tax Liability. Here also he has the two options like in the above case.
(PS:- Sec.44AB is applicable if Gross Receipts exceed Rs.60 Lakhs.)

Reply
ashok kumar
12/07/2011 7:21pm

Please clerify on Total Turnover and Gross Receipts,
Sales Turnover(Trading A/c)+Interest Receipts+service charges (Profit & Loss Account)
Whether all club together treat as Total Turnover or only Sales will be Considered.

Reply
12/07/2011 11:32pm

What do you mean by Total Turnover/Gross Receipts?



• Total Turnover / Gross Receipts are amount received/receivable from clients in respect of sale of Previous Year.



• Section 145 relating to Method of Accounting applicable to Section 44AD As per this section the assessees have an option to choose either Mercantile or cash method.



• Gross Receipts are the amounts received from clients for the services provided ot to be provided and does not include the value of material supplied by the client.



What are the receipts which forms Part of Turnover?



1) Sales Tax, excise duty, Cess, and other Levy.



2) Sales of unusables empties and Packages.



3) Service Charges charged for delivery



Then what are the Receipts which does not form Part of Turnover?



1) Sale of Property, Plant and equipments




2) Advance received from customers, deposits Received or retention money.



3) Any Security, retention or other deposit obtained from employees.



4) Interest Income or other similar receipts



5) Value of Inventory



How to calculate limit of 60 lakhs?



• The Total Turnover and Gross receipts should be less than 60 lacs in the previous Year.



• It includes all the eligible businesses carried on by a eligible assessee during the previous year and the 60 lakhs will be for all of them cumulatively.



Few Examples:



1. X, A Resident individual, is carrying on three eligible business, the turnover of which is as under :



• Business A ( Manufacturing) Rs. 25 Lac



• Business B( Trading) Rs. 15 Lac



• Business C ( Service) Rs. 25 Lac



Whether section 44AD applicable on him?



The Answer is NO because turnover of eligible business exceed Rs. 60 Lakhs.





2. X, A Resident individual, is carrying on two business, the turnover of which is as under :



• Business A ( Eligible Business) Rs. 55 Lacs



• Profession Rs. 10 Lacs



• Business B( Transport u/s 44AE) Rs. 6 Lacs



Section 44AD and 44AE both are applicable, as profession is not included under section 44AD and section 44AD and 44AE are independent of each other.

Reply
Ruteen Vora
12/01/2012 9:35pm

I beg to differ that in example 1 each of the three businesses A, B, C are eligible for section 44AD. It is to be seen business wise and not Assessee wise

Reply
Advocate Dinesh Gulabani
02/06/2012 1:41pm

It is Assessee wise applicable only to Individual, HUF & Partnership Firm (excluding LLP)

12/07/2011 11:33pm

Hope the reply was useful...

Reply
malaya
27/07/2011 11:18am

is 44ad is applicable for retail business under non books of account

Reply
deepak pareek
29/07/2011 3:03pm

ye 44 ad is applicable for retail business also and u do not need to maintain books if u are obtaining sec. 44 ad thanx

Reply
VIMAL SURANA
29/07/2011 11:31pm

sir whether wholsellar is also included in 44AD

Reply
Kaushik
30/07/2011 9:56am

yes wholesale abd any other business is also covered...

Reply
10/08/2011 6:22am

Which section of the act explicitly says about the inclusion and exclusions to gross receipts?

Reply
amar singh
07/09/2011 12:50pm

if a assessee is engaging the manufacturing and gross turnover is 45 lakhs then profit has declared by him 135000/-. but assessee is maintain books of accounts according to law.

what he will liable to be audited his books of accounts?

Reply
Ayush Jaju
24/01/2012 12:33pm

According to sub section (5) if income (calculated as per sub section (1)) is lower than the amount chargeable to tax then he can declare a lower amount without requiring to get his books audited.

But in this case as per sub section (1) income would be 8% i.e. Rs.3,60,000/- which is higher than the minimum amount chargeable to tax.

Hence, if assess declares a lower income than he need to get his books of accounts audited.

Reply
MALLIKAMRAJ
14/08/2013 10:38am

my cliants total turnover financial year 2011-12 comes to
rs. 57,50,000/- if it is liable for audit ? profit shows in books comes to rs. 223000/- after deducting depreciation , it is a proprietorship concern.

Reply
Kaushik
07/09/2011 8:49pm

@amar: is the assessee is required to maintain books by any law?
Also is the assessee an individual or a company or a partnership firm... plz specify.

Reply
XYZ
29/09/2011 12:25pm

AUDIT UNDER SEC..44AD DIFFERENT FROM NORMAL 3CB REPORT.
PLEASE GIVE ME FORMAT OF THE SAME.

Reply
rahul
19/11/2011 2:16pm

whether professionals also covered under sec 44AD

Reply
Ruteen Vora
12/01/2012 9:37pm

No, Professionals are not covered.

Reply
Amit Singhvi
09/12/2011 9:59am

We are having jewellery business , maintaining BOA , This year due to rates of gold & silver on higher side our Profits are 15% of T/O.
If we can opt 44AD and declare income as 8% of T/O i.e. less than 60lacs.

Reply
RADHEY SHYAM GUPTA
06/12/2012 6:29pm

My partner ship firm submit income tax u/s 44 AD .AFTER THE REBATE OF INTT ON CAPITAL AND REMUNERATION OF PARTNERS.INCOME TAX PAID ON REST AMOUNT.BUT INCOME TAX DEPARTMENT NOT ALLOWED REMUNERATION OF PARTNER AND INTT INCOME .PLEASE FUIDE ME.

Reply
Ruchit
02/01/2012 4:58pm

A person is running money lending business, then will he get benefit of Sec 44AD ? If yes then what will be considered for purpose of limit of turnover. we will take the interest income or the loan amount ?

Reply
abc
13/01/2012 7:32pm

yes ,ruchit now onwards every busi.is covered under 44ad & the turnover to be taken will be interest amt. & not the loan amt.

Reply
Ritesh
31/01/2012 11:12am

I think interest income from moneylending business does not come u/s 44Ad

Reply
CA Surendra Rakhecha
10/03/2012 7:24am

Every business is covered u/s 44AD even if it is pertaining to speculation also !

Rajendra Pauli
13/02/2012 6:28pm

Reply
Rohit Dewal
04/03/2012 7:16am

I develop my own software products and sell them. Since I sell goods I am charging Sales Tax. For Maintenance and support of software.. I charge Service tax.

My business type is sole proprietership with only shopact(gumasta) registration. My turnover is approx 15 lakh.

My query is am I applicable for 44ad format.

It means if I go with preumptive 8 % my taxable income would be... 1,20,000 . Is this right?




Reply
shriti
29/06/2012 12:51pm

Can you please reply to his comment as I have same query.

Reply
Bhavesh Devani, Rajkot
12/03/2012 12:56pm

It is best to view for the Knowledge of 44 AD

Reply
NILESH GUVANTRAI DADIA
21/03/2012 8:48pm

MY QUESTION IS 44 AD SECTION TDS DEDUCT IN F.Y.2011-12 PREVIOUS YEAR I HAD AUDIT 44 AD SECTION THIS YEAR 11-12 TDS RULES FOR COMMISSION AND INTEREST PAYABLE

Reply
Deepak
29/03/2012 8:03pm

Does Placement/ Recruitment Services covered under Sec 44AD. My Income is service fees that i receive from Companies.

Reply
Kaushik Joshi
03/04/2012 1:28am

u r not covered u/s 44AD

Reply
Nishant
30/03/2012 6:37pm

A firm is engage in the business of plots trading. Duringt the previous year 2010-11 firm has purchased plot of Rs.8,00,000/- & sold it for Rs.18,00,000/-. Can Firm declare prusmtive profit of Rs.1,44,000/- u/s 44 AD on this transaction?

Reply
Kaushik
01/04/2012 7:04pm

was the plot converted into stock in trade or just held by the firm in its name?
if it was not converted into stock in trade then its liable to payment of Capital Gain and it wont be covered u/s 44AD.

Reply
pawan
01/04/2012 3:48pm

sir if assesee is claiming income u/s 44ad and his taxable income is above exemption limit wheather 44 ab applicable over him or not.

Reply
Kaushik
01/04/2012 7:03pm

If the total turnover or gross receipts exceed Rs.60L then this exemption is not available.

Reply
05/04/2012 7:10pm

IF TURNOVER (PROFITS + LOSSES) IN COMMODITY DERIVATIVE (SPECULATION INCOME) IS MORE THAN Rs 60 LACS, CAN PERSON (INDIVIDUAL) DECLARE INCOME UNDER PRESUMPTIVE TAX METHOD (SEC 44AD) AFTER GETTING TAX AUDIT DONE.

Reply
Kaushik Joshi
06/04/2012 1:40pm

@Yashwant:- NO u cannot. Determine Tax as per regular method.

Reply
Kaushik Joshi
06/04/2012 1:41pm

Also Turnover means the sale value and not profit

Reply
jns
02/05/2012 2:42pm

Mr. Joshi, I understand that for speculation income or derivative profit / loss only profit or loss amount to be considered while calculating turnover and not the sale value

Virendra
11/04/2012 5:38pm

Sir, I am insurance agent and my gross commission receipt from LIC of India and New India Assurance Co is approxmimate 5,00,000 and my investment u/s 80c is 100000 and 80D is 15000. what will be my tax laibligity? Is it advisable for me to take advantage of 44ad? Is it compulsory for me to write books of accounts? please guide

Reply
Kaushik Joshi
13/04/2012 12:33am

sec 44ad doesnt apply to you.

Reply
ca.muthukumar
28/04/2012 7:41pm

sec.44AD is a special provision as per the act.
is it compulsory to opt this section by all?
sec.44AB says audit is for sales above 60 lacs.
if one has sales of Rs.50 lacs.he maintain books.he declares Rs.1,60,000 as profit. i.e. less than 8%.he keeps books as per sec.44AA..
is it compulsory for him to opt this 44AD?then what is the meaning of special provision as per the act?
earlier 44AD,44AE and 44AF is there! but no contraversy arised like now!! IS IT ALL RETAILERS COME UNDER 44AF? IF HE OPT, THEN THIS 44AF! OTHERWISE AS PER NORMAL PROVISIONS OF THE ACT.
LIKE 44AD NOW IS NOT COMPULSORY TO OPT?!
please help me.mail to:ca.muthukumar@yahoo.in

Reply
shrikant dashrathe
01/05/2012 10:59am

purchase is above Rs. 60.00 lacs and sales below Rs. 60.00 lacs is there any provision for tax audit

Reply
Kaushik
10/05/2012 3:48pm

Yes, do audit to claim losses.

Reply
Namrata Bhardwaj
10/05/2012 2:14pm

yes I totally agree with this section

Reply
03/06/2012 1:35pm

is it also avaialbe for following Busineses

1. Auto Rikshaw Driver/Owner/Player.
2. Building Material Supplier/Trader.
3. Trading of Computer & Softwares.
4. Mampower & Contract Labour Provider like Security Aagency Business.
5. Property Dealer of Commision Agent.
6. Sotck Broker/Mutual Fund Agents.

etc.

Reply
pushpendra jain
12/06/2012 1:15pm

my business income is( 5000000@8%) 400000
short term share loss is 50000
now is the loss will less from business income?

Reply
MUKESH
06/07/2012 5:45pm

HOW WE SHOW THIS IN THE INSPECTION OF ESIC OR PROVIDENT FUND INSPECTION BECAUSE THEY WANT TO PRODUCE RECORDS OF BOOKS AT THE TIME OF INSPECTION

Reply
ROSHAN MISTRY
25/07/2012 9:30pm

DEAR SIR, I AM DOING SHARES AND DERIVATIVES TRADING BUSINESS. NOW THERE IS A SPECULATION LOSS & SHORTTERM LOSS IN THE ASST. YEAR 2012-2013. MY INCOME IS UNDER NO TAX LIMITS & THERE IS SPECULATION LOSS & SHORT TERM LOSS. KINDLY GUIDE ME WHEATHER 44 AD IS LIABLE TO ME AND WHAT TO DO IN THIS CASE. KINDLY HELP ME SIR.

Reply
Deepak jain
27/07/2012 1:28pm

Is Building Architectural or Structural consultancy services (Proprietary Firm) can claim their income under section 44AD.

Reply
01/08/2012 11:38am

Reply
MD.TASLIMAKHTAR
26/08/2012 2:52pm

whether a partnership firm engaged in car hiring is eligible for 44AD

Reply
abc
11/09/2012 8:14pm

dear sir,
we have one trading company with turnovrer is rs.11carorer , we make some labour in our director huf company for the trading company , the income of huf form this labour is. 30lakh the tds of rs.30000/-was deducted by the trading company can it compalsory to take huf books of account ? can we submit the it returned in 44ad ,if yes, if sucrutiny come in huf they can ask for books of account of huf

Reply
Vinod Arora
15/09/2012 9:17pm

Please see the meaning of Eligible Business. It is nothing to do with Eligible Assessee. The words "Any business" and "Whose total turnover" are very important. These words show that turnover or gross receipts relate to business and not to assessee meaning thereby that if an assessee is carrying more that one eligible business, the gross receipts or turnover cannot be clubbed.

Explanation.—For the purposes of this section,--
(a) "eligible assessee" means,--
(i) an individual, Hindu undivided family or a partnership firm, who is a resident, but not a 44limited liability partnership firm as defined under clause (n) of sub-section (1) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009); and
(ii) who has not claimed deduction under any of the sections 10A, 10AA, 10B, 10BA or deduction under any provisions of Chapter VIA under the heading "C. - Deductions in respect of certain incomes" in the relevant assessment year;
(b) "eligible business" means,--
(i) any business except the business of plying, hiring or leasing goods carriages referred to in section 44AE; and
(ii) whose total turnover or gross receipts in the previous year does not exceed an amount of 44a[45[sixty lakh rupees]].]

Reply
Ankit Garg
20/09/2012 8:04pm

My client Mr. X is a manufacturer of handpumps. and his turnover 50 lacs. and profit above 8%.

Could He file his return u/s 44ad

reply me

Reply
Shubh
23/09/2012 5:19pm

I was earlier getting cash deposits from delhi and outside delhi in saving account which is now switched to current account as i wa unaware of the saving account condition.
I want to file my return under 44ad.
will the bank statements are sufficient as reciepts or shud i need to show more accounts. Maximum t/f will be under 50 lakhs.

Reply
v.gopal
26/12/2012 1:30pm

Is it Advertisments in Indidual business allowed or not under IT. Act? how much allowed? Also brokerage AND Legal Fee is allowed or not under It. Act and what it is limit?

Reply
Bhanu
14/03/2013 1:57pm

If profit is less than 8% and assesse is doing trading of diamond, then it is covered u/s 44AD, but as profit is less than 8% of FIRM then AUDIT REPORT is to be prepared u/s 44AB? pls reply

Reply
ssurinder joshi
30/05/2013 3:08pm

commision from property dealing are covered u/s44ad

Reply
Ramesh p
28/06/2013 11:23am

if the partnership firm , they doing property sales & purchase bisuness & purchase more then one carorer & sales less then one carorer.sec 44AD will be aplicable? & what is the in case of indidual / (propertership ) ?

Reply
Kaushik Joshi
24/07/2013 9:41am

If sale is less than 1 crore section 44AD is applicable. But since your purchase is more than sale, you will be showing a loss in your p&l. To show loss you will have to audit your accounts.

Reply
Kaushik Joshi
16/08/2013 8:45am

Yes, audit needs to be done

Reply
asvas
30/10/2013 8:31pm

I had filed my ITR-4S for ay 11-12 but it seems there is a defect under sec 44ad and the error code is 27. what does this mean

Reply
Kaushik Joshi
29/01/2014 11:56am

Dear Sir,

Is it possible for you to send us the copy of the Email received by you in regards to itr 4s filed by you? Then we might be able to help you find the error.

Regards
itaxindia team

Reply
piyush
04/04/2014 4:07pm

sir what if a audit is being done under SEC 44AD , then TDS will be applicable or not ?

Reply



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