Recruiter - Freelancers income

This query is : Resolved 

Quick Summary
A recruiter working as a freelancer, with infrequent income and TDS deducted under Section 194JA, inquired about using presumptive taxation under Section 194ADA. The advice given is that they can indeed use this scheme, even without maintaining formal books of accounts, provided their gross receipts are within the applicable limits.

18 June 2023 Dear Sir/ Madam,

A person is working as Freelancer in recruitment field. I carries out all the functions of recruitment. However his income is infrequent. TDS is deducted u/s 194JA. He doesn't maintain any books of accounts. Total Gross receipt is Rs. 197143/-

Can we show this income under presumptive taxation u/s 194ADA?

Kindly guide.
Thanks & Regards,
Suraj

18 June 2023 Yes, he can.

19 June 2023 Thank You Rambhia Sir!!

19 June 2023 You are welcome.


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro



Answer Query



Company
ARTICLESHIP 04 September 2026
Accounts Executive

Hema Yashwanth & Associates

Chennai

B.Com

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details
Company
29 September 2026
Work at home

Lottery.sambad.tv

Bhopal

Others

View Details
Company
30 September 2026
Senior Accountant

Codeboard Technology

Chennai

B.Com

View Details
Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details
Company
04 September 2026
CA inter Or ca finalist

A Jaiswal and company

Lucknow

CA Final

View Details
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details
Company
ARTICLESHIP 01 September 2026
Articles

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Foundation

View Details