Reporting Income under Section 44ADA

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This query is : Resolved

Quick Summary

Section 44ADA applies to eligible self-employed professionals, not salaried employees. If you provide independent accounting services and receive professional fees with TDS, you may be eligible to report the income under Section 44ADA, subject to the prescribed conditions.

Swapnil

Swapnil (Querist)

04 July 2026 Hi,

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.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

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.

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Swapnil

Swapnil (Querist)

05 July 2026 Dear Sir
I am not on payroll of the company. They make payment to us as Fees and deduct 10 percent under professional

But I do not have any degree like an CA ... I am only a B Com graduate

Please advise