TYPING SERVICE - ITR UNDER 44AD OR 44ADA

[RAHUL GAIKWAD]

My one client is a Service Provider of Typing in Court Premises. His income is Chargable under 44AD or 44ADA.?

His income is chargeable u/s 44AD.

Only the income of professionals specified u/s 44AA(1) is chargeable u/s 44ADA. Typing work is not specified u/s 44AA.

AI Summary

Presumptive taxation under 44AD applies to typing services; 44ADA is limited to specified professionals under 44AA.
Income from a typing service in court premises falls under the presumptive business regime of 44AD because 44ADA applies only to professions specified under 44AA(1), and typing is not a specified profession.