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Freelance trainer & itr-4

This query is : Resolved 

Respected Expert,

A freelance trainer has to file the ITR-4 either under section 44AD (i.e. computation of presumptive income from business) or under section 44ADA (i.e. computation of presumptive income from profession)?

assuming you are NOT covered under the notified profession, you can opt for 44AD

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