"Dear Sir/ma'am,I am planning to structure my business operations for the upcoming financial years and require your professional guidance regarding the correct Business Code selection, ITR form, and applicability of the Presumptive Taxation Scheme.Here is the exact layout of my business model:Activity: I operate via the freelance e-commerce marketplace Fiverr. My core service involves downloading birthday screenshot images provided by global clients (primarily from the USA and Europe) from their WhatsApp/social media. I then process, compile, and convert these static assets into fully customized animated video templates/packages ("Thanks Reply Videos").Revenue Model: I do not work on fixed salaries or fixed retainer contracts. I sell these deliverables as standardized commercial product units/packages at a fixed price of $50 per digital asset unit.Projected Turnover: My expected annual gross receipts/turnover will be approximately ₹90 Lakhs, received entirely in foreign currency via official banking/digital channels (such as Payoneer/PayPal conversion into my Indian Bank account).My Proposed Tax Structure:Form & Section: I wish to file ITR-3 and opt for the Presumptive Taxation Scheme under Section 44AD to avoid the extensive requirement of maintaining formal books of accounts under Section 44AA.Proposed Code: I intend to classify this activity under Business Code 21008 (Other Services N.E.C. - Not Elsewhere Classified).Rationale for Choosing Code 21008 & Section 44AD:If I select any specific media/editing professional codes (like 16019/16020) or standard IT professional codes, the system automatically classifies it as a Profession under Section 44ADA, where the maximum threshold limit is restricted to ₹75 Lakhs. Since my projected gross receipts are ₹90 Lakhs, I will break that threshold, forcing me out of presumptive taxation.Since I am commercially trading digital video units as an agency/marketplace vendor rather than practicing a notified specific profession, classifying the turnover under Business Code 21008 places me under the Business category. This grants me access to the higher threshold limit of ₹3 Crores under Section 44AD.Under Section 44AD, since 100% of my transactions are digital, I aim to declare a minimum presumptive profit of 6% (approx. ₹5.4 Lakhs), which aligns with my desire to file without maintaining standard books.Please review this structure and advise on the following:Is Business Code 21008 fully legally compliant and acceptable under Section 44AD for this model to avoid future scrutiny or notices from the department?Does my activity safely qualify as a 'Business' rather than a 'Notified Profession' under Section 44AA(1)/44ADA?What auxiliary precautions should I maintain regarding invoicing terms (e.g., billing as 'Supply of Digital Media Assets' instead of 'Freelance Fees') to bulletproof this business classification?Looking forward to your professional opinion so I can proceed with GST/LUT and banking configurations accordingly.Best regards,[Subhash suthar]