Clarification Required on Business Code for 44ADA

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Biswajit Das (Querist)
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16 July 2026 To show presumptive income under Section 44ADA, what should be the business code for a Contractual Photo Editor?
FYI, As per the TDS certificate, TDS has been reported under Section 194C.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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16 July 2026 The user should select Code 16009 (Photography profession) to file under Section 44ADA. Even though the client deducted TDS under Section 194C (Contractual) instead of 194J (Professional), the user can still opt for presumptive tax under 44ADA by properly mapping the TDS row to their professional income schedule.

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