Presumptive taxation under section 44AD: resident individuals, HUFs and partnership firms eligible; deduction claimants excluded. The presumptive taxation scheme of section 44AD is available only to resident individuals, resident Hindu Undivided Families, and resident partnership firms (excluding LLPs). Non-residents and persons other than an individual, HUF or partnership firm cannot adopt the scheme. The scheme is not available to persons who claim specified deductions under the special deduction provisions in the relevant year.