A freelance trainer offering online courses to international students sought clarification on tax matters. Key questions included which Income Tax Return (ITR) form to use for reporting overseas training fees alongside other income sources like pension and capital gains. The trainer also inquired about the necessity of filing Schedule FA for foreign income and eligibility for presumptive taxation benefits under Section 44ADA.
19 June 2025
Hi Sir/Madam, I am a freelance trainer and conduct online training to students in India and Abroad. Kindly clarify my below queries. 1. Which ITR is applicable for reporting training fees received from abroad. Also I have other incomes like Pension, Interest, Capital gains. 2. Should i fill schedule FA for training fees received from abroad 3. Is this training fees from abroad eligible for presumptive taxation benefits under section 44ADA