This discussion clarifies the appropriate Income Tax Return (ITR) section for a makeup artist working on a booking basis for weddings and through online platforms like Urban Clap. It suggests that makeup artists fall under professional services and can potentially file under Section 44AD using ITR-3, with a presumptive taxation option of declaring 50% income if eligible. The business code 21001 for 'Hair dressing and other beauty treatment' is highlighted as being eligible for Section 44AD.
21 July 2020
My Sister is Makeup Artist and she is doing Makeup on Booking Basis in Marriaege for Bride and aso she is taking clients from online app "Urban Clap" and giving home service through this app.
23 July 2020
Artist comes under professional.
So you may use ITR-3 under section 139(1).
You may use presumptive taxation by declaring 50% if she is eligible u/s 44ADA