Freelancing income from foregin

salary package 25 lakh
freelancing income from foregin 38 lakh
gst number register as other (it services)  
no collect gst and no payment of gst under lut
tds on salary & tax as per 192 sec   ok 
tds wont deduct on freelancing income  
44ada section will mandatory applicable?  
if we consider as normal business income and file return u/s 44ad ?.
   
Replies (1)

No you can't. If you want to declare lower income then you have to get your books of accounts audited.

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