https://www.taxtmi.com/forum/issue?id=117734 Section 44ADA's presumptive taxation regime applies to persons carrying on specified professions including technical consultancy; technical fees for services that qualify as technical consultancy may be declared under the presumptive scheme. Deduction of tax at source from receipts does not determine eligibility for the presumptive regime; TDS does not preclude opting for presumptive computation so long as the service provided falls within the professions covered by the statute. en-us Mon, 27 Dec 2021 13:22:32 +0530 Thu, 23 Jan 2025 15:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117734 Section 44ADA's presumptive taxation regime applies to persons carrying on specified professions including technical consultancy; technical fees for services that qualify as technical consultancy may be declared under the presumptive scheme. Deduction of tax at source from receipts does not determine eligibility for the presumptive regime; TDS does not preclude opting for presumptive computation so long as the service provided falls within the professions covered by the statute. Discussion-Forum Income Tax Mon, 27 Dec 2021 13:22:32 +0530 https://www.taxtmi.com/forum/issue?id=117734