Section 194J Fees: Can a Math Teacher Use Section 44AD?

Fees U/s 194J

AJAY WALIA

ACCOUNTANT BY PROFESSION

32 Points Posted on 02 January 2021

My client is a Math teacher and he has received the fees from the educational coaching institute for f.y 2019-20 and also Tds deducted by payer U/s 194J. Can we file his return u/s 44ad as this type of service not mentioned u/s 44ada.
Pls also suggest business code if he is eligible to file u/s 44ad

Thanks

Replies (5)

Quick Summary

This discussion explores the eligibility of a math teacher, who received fees under Section 194J from a coaching institute, to file their tax return under Section 44AD. Opinions vary, with some suggesting it's salary income reportable under ITR 1, while others argue it qualifies as professional service fees under Section 44ADA, especially as payment is per hour and not a fixed salary.

CA. Sourav Sarkar

Chartered Accountant

16188 Points Posted on 02 January 2021

No you cannot file his return as per section 44AD as he is not earned any business income, he receives salary income from institute so you can file return as per normal income tax scheme and you can file ITR 1

shah

student

350 Points Posted on 02 January 2021

Any other opinion

as per my view he can file u/s 44ada.

since tds is deducted u/s 194j

it is fee for professional services.

i.e it not a salary in this fixed salary not paid.

per hour payment is made.