This discussion clarifies whether an individual providing HR and teaching services, with TDS deducted under Section 194JB, can utilise the presumptive taxation scheme under Section 44ADA. The consensus is that a Bachelor of Engineering with an HR course can indeed adopt Section 44ADA for filing their tax return.
If a person is into Business of providing hr services and teaching services and his tds gets deducted under Section 194JB, can he adopt presumptive Taxation scheme and file return under Section 44ADA.