Eligibility of ca not in practice- presumptive income tax

Jayaram Vengayil (Self employed ) (21 Points)

27 February 2018  

A retired chartered accountant (FCA) not holding certificate of practice is providing financial and accounting consultancy on freelance basis to various clients. Is he eligible to file returns under section 44ADA and enjoy the benefit of presumptive taxation at 50% of gross receipts?