Liable to deduct tds and 44ADA

This query is : Resolved

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A lawyer with gross professional receipts of Rs.58 lakh in FY 2025-26 opted for Section 44ADA and asked whether TDS provisions would apply in FY 2026-27. Since receipts exceeded Rs.50 lakh, he may be liable to deduct TDS on specified payments despite opting for 44ADA and not undergoing tax audit.

Suraj

Suraj (Querist)
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14 June 2026 Dear Sir / Madam,

My query is as follows:.
A lawyer having gross bank receipts of 58 lakhs opting for 44ADA for FY 2025-26.
Will he be liable to deduct TDS from FY 2026-27 as he has crossed 50 lakh limit, though not going for Tax audit in FY 2025-26??

Kindly revert.
Regards,
Suraj

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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14 June 2026 Since gross professional receipts in FY 2025-26 exceed ₹50 lakh, the professional may become liable to deduct TDS on specified payments in FY 2026-27, notwithstanding that he has opted for Section 44ADA and is not subject to tax audit.

Message likes : 1 times

Suraj

Suraj (Querist)
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15 June 2026 Thank you Aashok Kumar sir !!

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