Fitness training 44AD or 44ADA

Naveen (student) (334 Points)

14 August 2021  
I have a basic doubt regarding the nature of work my client is doing. She is a Zumba Fitness trainer, giving online fitness training classes to people. She has earned approximately 14 Lacs during FY 2020-2021. She doesn't maintain any books of accounts. I wish to offer the same under presumptive taxation but I am confused about the nature of the work - whether it is a profession or business i.e. whether it should be offered under Sec 44AD or Sec 44ADA. Please advise. If possible, please mention the code under which it is to be offered.

Thanks 😊