Filed Under 44AD Instead of 44ADA and Claimed Full Refund: Now Facing Audit and Penalties

| Last updated: 18 August 2025

The taxpayer received professional income with TDS deducted under section 194J, amounting to Rs 220,000 approx. from the total income of Rs 22,00,000. Since this was professional income, the correct section is 44ADA. Under Section 44ADA, only 50% of gross receipts is considered as "deemed" net pro
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Mitali

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Finance Professional

I write about Income Tax, GST, TDS, RBI updates, government schemes, and personal finance in India. My focus is on simplifying complex tax and compliance topics into easy-to-understand guides that help readers stay updated with the latest financial rules, investment options, and regulatory changes.

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