https://www.taxtmi.com/forum/issue?id=120740 Presumptive taxation under section 44AD was discussed in the context of goods trading and F&O trading. It was stated that section 44AD does not specifically prohibit derivative trading, and that if the conditions of section 44AD are otherwise satisfied, the benefit of presumptive income may be claimed. If the scheme is availed, the income should be shown in the 44AD column and the return filed in ITR 4 rather than ITR 3. en-us Thu, 29 Jan 2026 20:42:53 +0530 Sat, 09 May 2026 14:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120740 Presumptive taxation under section 44AD was discussed in the context of goods trading and F&O trading. It was stated that section 44AD does not specifically prohibit derivative trading, and that if the conditions of section 44AD are otherwise satisfied, the benefit of presumptive income may be claimed. If the scheme is availed, the income should be shown in the 44AD column and the return filed in ITR 4 rather than ITR 3. Discussion-Forum Income Tax Thu, 29 Jan 2026 20:42:53 +0530 https://www.taxtmi.com/forum/issue?id=120740