This discussion addresses queries regarding Section 44ADA for a gym trainer filing their income tax return. It clarifies whether a gym trainer is eligible for Section 44ADA and discusses the possibility of filing previous years' returns under Section 44AD, noting that changing tax options is not advisable. The advice also confirms there is no five-year continuity rule for Section 44ADA.
22 August 2025
Dear Sirs, My client has filed her income tax return with section 44ADA in assessment year 2023-24, working as a gym trainer, has pending to file ITR of last two years. my queries are as under, Please guide, 1. can gym trainer file U/s. 44ADA ? 2. if yes or no can I file last two ITR U/s. 44 AD? there is no capital gain or other income ? 3. is there rule to continuity of 5 years for 44ADA ? Request to guide on this Regards