Can the presumptive taxation scheme be used for someone who works as a freelance translator? Field is medical translation. No TDS is deducted.
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Presumptive taxation for freelancer
Replies (1)
Medical translation can qualify under Section 44ADA if you treat it as professional income under technical consultancy, which is a listed profession under Section 44AA(1).
Key conditions to check:
- Gross receipts should be under Rs 75 lakh in the financial year
- Income must be from professional services, not resale or manufacturing
- TDS not being deducted does not affect your eligibility for 44ADA, that is the payer's obligation
Under 44ADA, 50% of your gross receipts is treated as income without needing to maintain books of account. You file ITR-4.
One practical note: whether translation specifically qualifies as technical consultancy has not been clarified by CBDT in writing. Many practitioners treat it as professional income and file 44ADA without issue, but it carries some interpretation risk. This [freelancer income tax guide](https://taxgarden.in/blog/freelancer-consultant-income-tax-filing-guide-india-ay-2026-27) covers how to structure your income and which ITR to file.
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