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Which businesses are not eligible for presumptive taxation scheme of section 44AD?

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Full Text of the Document

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....he scheme of section 44AD is designed to give relief to small taxpayers engaged in any business, except the following businesses: * Business of plying, hiring or leasing goods carriages referred to ....

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Full Text of the Document

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....r total turnover or gross receipt shall be taken as Rs. 3,00,00,000 instead of Rs. 2,00,00,000. The receipts through the mode of cheque or a bank draft which is not an account payee, shall be consider....