Sir/Madam, which section would be applicable to freelancer web developer , sec 44Ad or sec 44 Ada ? Sec. 44 ADA entails only specific professionals, viz. Medical, Legal, architectural, etc.
section 44ADA will be applicable....section 44ADA refer the section 44AA(1) ... section 44AA(1) also refer engineering professional.....So it will be cover under section 44ADA.