Applicability of sec 44ad or sec 44ada

If a person earning income by  playing guitar in bar & restaurant , and TDS is deducted u/s 194J can he file return using Sec 44ADA/Sec 44AD. Please share your views friends

Replies (4)

Will not come under ADA. MOST PROBABLY AD

1. There is no definition for the profession as contemplated in income tax. Only certain kinds of work involving intellectual or manual skills which are unique and specific to such individuals are considered as a profession. 
2. Moreover, the profession is more of an individual basis, a service which are not common and it requires a certain set of skills which are done by that particular individual alone.  
3. Rule 6F of Income-tax rules 1962 specifies "Film Artists" as a profession which also includes music directors and assistant music directors. However, there is no express notification which says playing instruments will be considered as a profession. But if you look at the nature of work (playing guitar) it requires a unique set of skill and talent. Hence it should be considered as a profession and on the other hand, it cannot be considered as business. So that adds more reason to consider 'Playing guitar in a bar" as a profession. 
4. In that case presumptive taxation, u/s 44ADA can be opted. 
5. However, it would be best if you verify the type of profession specified in IT return for more clarity. 
Please correct me if the above interpretation has an alternative view. 

which one will be beneficial 44ad or 44ada
You will fall under 44ADA
under code 20010 --- Individual Artists
Under this minimum 50% or more of receipts you have to show as income.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 28 October 2026
Article assistants

Shyam S Gupta and Company

New Delhi

CA Inter

View Details
Company
31 October 2026
Accountants

sankaran and krishnan

New Delhi

B.Com

View Details
Company
30 October 2026
Asst Manager Accounts

Goodwin Pumps India Pvt Ltd

Chengalpattu

CA Inter

View Details
Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
19 October 2026
Accountants/Articles (Freshers/Experienced)

ADY & CO.

New Delhi

Graduate (Any)

View Details
Company
10 November 2026
FP&A Executive

Gujarat Guardian

Ankleshwar

CA Final

View Details
Company
Featured 07 November 2026
Chartered Accountant

DPV & Associates

Chennai

CA

View Details