• Home
  • Article
  • List of Businesses that cannot opt for presumptive taxation scheme u/s 44AD [Defective ITR-4]

CA Pratibha Goyal | Jun 17, 2022 | Views 8264

List of Businesses that cannot opt for presumptive taxation scheme u/s 44AD [Defective ITR-4]

List of Businesses that cannot opt for presumptive taxation scheme u/s 44AD [Defective ITR-4]

Here is the list of codes that cannot opt for Filing ITR 4 or in simple terms List of Businesses that cannot opt for presumptive taxation scheme u/s 44AD.

If you are using these codes, your ITR-4 Form is likely to become defective.

  • 9005: General commission Agent
  • 14001: Software development
  • 14002: Other software consultancies
  • 14003: Data processing
  • 14004: Database activities and distribution of electronic content
  • 14005: Other IT enabled services
  • 14006: BPO services
  • 14008: Maintenance and repair of office, accounting, and computing machinery
  • 16001: Legal profession
  • 16002: Accounting, book-keeping, and auditing profession
  • 16003: Tax consultancy
  • 16004: Architectural profession
  • 16005: Engineering and technical consultancy
  • 16007: Fashion designing
  • 16008: Interior decoration
  • 16009: Photography
  • 16013: Business and management consultancy activities
  • 16018: Secretarial activities
  • 16019_1: Medical Profession
  • 16020: Film Artist
  • 18001: General hospitals
  • 18002: Specialty and super-specialty hospitals
  • 18003: Nursing homes
  • 18004: Diagnostic centers
  • 18005: Pathological laboratories
  • 18010: Medical clinics
  • 18011: Dental practice
  • 18012: Ayurveda practice
  • 18013: Unani practice
  • 18014: Homeopathy practice
  • 18015: Nurses, physiotherapists, or other para-medical practitioners
  • 18016: Veterinary hospitals and practice
  • 18017: Medical education
  • 18018: Medical research
  • 18019: Practice of other alternative medicine
  • 18020: Other healthcare services
  • 20010: Individual artists excluding authors
  • 20011: Literary activities
  • 20012: Other cultural activities N.E.C.

StudyCafe Membership

Join StudyCafe Membership. For More details about Membership Click Join Membership Button

Join Membership

In case of Any Doubt regarding Membership you can mail us at contact@studycafe.in

Join Studycafe's WhatsApp Group or Telegram Channel for Latest Updates on Government Job, Sarkari Naukri, Private Jobs, Income Tax, GST, Companies Act, Judgements and CA, CS, ICWA, and MUCH MORE!"




Author Bio

My Recent Articles

Supreme court grants bail to man accused of more than Rs 15 Crore Tax Evasion Detention of goods due to expiry of E-Way Bill: Vehicle to be released as no fraudulent intention was established Valuation report by CA based only on basic information provided by management cannot be accepted: ITAT Renting of space integral part of cargo business, rental income eligible for deduction u/s 80IA: ITAT GSTR-9 issues to be resolved Soon: Says GSTN View All Posts

Leave a Reply