ITR for Personal Trainer under Income Tax Act

TaxPayer (Student) (10 Points)

27 November 2021  


I am writing this on behalf of a sole proprietor providing Health & Fitness Personal Training services (offline in a Gym and online via their own website).

There are certain professions which are not specified u/s 44AA(1) such as sport coaches etc.

Particularly, in case of sport coaches (similar coaching services as a Personal Trainer), as per NOTIFICATION NO 88/2008, TDS shall be deducted u/s 194J, as activities of coaches would fall under professional services for the purpose of 194J. However, the same is not covered u/s 44AA(1).

My queries are as follows:

1. Since we can not opt for 44ADA for such Non Specified professions, can we opt under section 44AD and offer income @ 6/8% or higher as the case may be.

2. If the personal trainer has received some fees from a Corporate Client (for providing fitness training services to its employees) after deducting TDS u/s 194J, and if we are not filling ITR considering 44ADA - then will CPC issue notice for proposed adjustment on the basis of TDS section?

3. Can this be considered a Service Business - providing personal training services to clients? and hence, does it fall under the ambit of 44AD? Or if this can not be considered a Business (based on FULL dependence on the Sole Proprietor to perform the said activities)?

Kindly advise. Can you also please confirm to my thought process and let me know why it would (or) would not fall u/s 44AD?