INCOME TAX CALCULATION UNDER 44ADA

This discussion clarifies income tax calculation for professionals under Section 44ADA, specifically addressing whether the 50% presumptive tax deduction should be applied to the total income (including GST) or just the professional fees before GST. The consensus is that the 50% deduction applies to the income before GST, as GST collected is typically remitted to the government and not considered part of the professional's taxable income for this purpose.