Nature of business 44ADA or AD


This query is : Resolved 

Quick Summary
This discussion clarifies whether a business offering graphic design, web design, digital consultancy, and content creation services falls under Section 44ADA or 44AD of the Income Tax Act. The consensus is that these services are not eligible for 44AD and should be treated under 44ADA, even with TDS deducted under Section 194JB. It also addresses the possibility of switching from 44ADA to 44AD in subsequent years.

(Querist)
25 July 2023 Client is providing graphic, web designing and digital consultancy, content creating services.
TDS is deducted under 194JB
can we declared his income under section 44AD or shall i need to consider him as professional under 44ADA ? does it get covered under 44ADA ?
TDS under 194JB is a matter of concern
also last year income declared under 44ADA
can i deviate to 44AD this year ?
please advice

25 July 2023 The services provided by your client are not eligible for sec. 44AD. Continue with sec. 44ADA IT act.

13 September 2024 Good luck.


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