<s>[INST] Who is eligible to take advantage of the presumptive taxation scheme of section 44AD? [/INST] The presumptive taxation scheme of section​ 44AD can be adopted by following persons :

1) Resident Individual

2) Resident Hindu Undivided Family

3) Resident Partnership Firm (not Limited Liability Partnership Firm)

In other words, the scheme cannot be adopted by a non-resident and by any person other than an individual, a HUF or a partnership firm (not Limited Liability Partnership Firm).

Further, this Scheme cannot be adopted by a person who has made any claim towards deductions under section 10A/10AA/10B/10BA or under  sections 80HH to​80RRB in the relevant year. ​ </s>