ITR code 16013 eligibility under sec 44ADA

This discussion clarifies the eligibility of income under ITR code 16013, specifically 'Business and Management Consultancy', for the 50% deduction allowed under Section 44ADA. It also addresses whether director's commission paid to independent directors can be claimed under this section. The consensus suggests that while consultancy is mentioned, the specific nature of the business needs to align with the 'Profession' category for 44ADA benefits.