<s>[INST] Can an insurance agent adopt the presumptive taxation scheme of section 44AD? [/INST] ​​​​​​​​​A person who is earning income in the nature of commission or brokerage cannot adopt the presumptive taxation scheme of section 44AD​. Insurance agents earn income by way of commission and, hence, they cannot adopt the presumptive taxation scheme of section 44AD​. </s>