I am Individual working as Accountant with Private Company & my employer deducts my TDS under Professional Category. I am Commerce Graduate & do not have any Professional Qualification like an Chartered Accountant
Can I report my Income under Section 44ADA in ITR for FY 2025-26 AY 2026-27. I am not claiming any expenses or deduction against this income.
04 July 2026
You cannot report your salary income under Section 44ADA. That income must be reported under the head "Salaries" in your Income Tax Return. Section 44ADA is reserved exclusively for self-employed professionals who are not receiving income as employees. If you have other independent professional income outside of your employment, you could potentially apply Section 44ADA to that specific portion of your income, but not to your salary.