It return for work at home

If the income is declared under PGBP he can claim part of the rent paid as business expenditure along with other expenses.

Otherwise simply declare income u/s. 44 ADA, and get relief from books of accounts.

44ada is only for legal, medical, technical,engineer,accountant,architect right..i think he willnot come under 44ADA

techincal consultancy is not relevant to this profession ..i think so

Any such profession when declared under presumptive assessment with 50% profit margin, are accepted without any query or applicable section!!