44AD vs 44ADA which one to choose?

Income Tax
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(1) When should one go for 44 AD and when to go for 44 ADA ?
(2) Why shouldn’t a normal professional having income upto 50 Lakh, file taxes under 44 AD (where taxable income will be 6% = 3 Lakh) rather than opting for 44 ADA (50% of gross receipts will be taxable = 25 lakh) ?

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4 posts were merged into an existing topic: Presumptive Taxation under 44ADA -