If someone is a freelancer doing work with foreign clients (administrative jobs) but payment come to bank directly and don't have any Invoicing system etc.. can he/she opt for 44ada? if yes then total receipts are under 4 lacs then 50% would be 2 lacs, In that case does this person need to file ITR at all?
Last year this person have filed return with approx. 3 lacs income as business/profession and paid some tax on it too.