A YouTube channel host presenting bi-weekly shows is questioning if she can use Section 44ADA to declare her income, especially since TDS is deducted under Section 194J. She also does occasional stage anchoring. The advice given is that she can indeed claim the benefits of Section 44ADA without maintaining books of accounts.
Ms A hosts shows for a youtube entertainment, news channel. She presents bi-weekly shows on youtube for a channel. The channel deducts tds on her payment u/s 194J i.e. tds on professional services. Sometimes she also does anchoring for the stage shows.
Can she take the benefit of section 44ADA to report the income in ITR? or can she show her income under books of accounts not maintained case?