Applicability of section 44ada for contract based employees

zalak shah (87 Points)

08 October 2020  
Mr A worked in company X as an employee for the month of April in P.y.2019-20. He then left the job and joined company Y fr the month of September till 31/3/20 as a contract based employee wherein tds under section 194J is deducted and no other benefit is recieved by him. His income as contractual employee is less than 50 lakhs.
he also has capital gain income.

1. Can Mr A file itr 4 u/s 44ada
2. How to calculate gross receipts in this case?