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Sec 44ada it return filed eligible

This query is : Resolved 
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(Querist)
05 July 2021 sir,
A persons source of professional income detailes mentioned below
1. own practice professional income rs:10 lacs
2. sec 194j fees for professional income rs:5 lacs.
Query:
Assess sec 44 ada scheme it return filed eligible in it act.
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CMA Poornima Madhava

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CMA Poornima Madhava (Expert)
05 July 2021 If such profession is a specified profession, then 44ADA would apply.
Refer the link to know the professions covered u/s 44ADA: https://cleartax.in/s/section-44ada
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