Please help me with this issue. My friend provides technical services to a Singapore based company. He is a resident. and provides services from India only. Fees is credited by Singapore company in Indian bank account in rupees. Can he claim benefit of 44ADA. His services falls under the list of approved services for 44ADA.
His source of income is from outside India i.e Singapore. And ITR 4 sugam cannot be filed if source of income is from outside India.