The 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 in sections 44AE.
A person who is carrying on any agency business.
A person who is earning income in the nature of commission or brokerage
Any business whose total turnover or gross receipts exceeds two crore rupees.​

Apart from above discussed businesses, a person carrying on profession as referred to in section 44AA(1) ​is not eligible for presumptive taxation scheme under section 44AD. ​