https://www.taxtmi.com/forum/issue?id=120296 Repeated sale of self contained software products via a website or platforms is characterised as business and aligns with the presumptive taxation mechanism under Section 44AD, whereas bespoke software development or technical consultancy performed for clients is characterised as a profession and falls within presumptive professional taxation under Section 44ADA; the correct classification depends on factual circumstances. en-us Mon, 28 Jul 2025 11:23:28 +0530 Sat, 09 Aug 2025 01:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120296 Repeated sale of self contained software products via a website or platforms is characterised as business and aligns with the presumptive taxation mechanism under Section 44AD, whereas bespoke software development or technical consultancy performed for clients is characterised as a profession and falls within presumptive professional taxation under Section 44ADA; the correct classification depends on factual circumstances. Discussion-Forum Income Tax Mon, 28 Jul 2025 11:23:28 +0530 https://www.taxtmi.com/forum/issue?id=120296