03 March 2018
If you have receipt upto 25 lakhs and are being paid a professional remuneration with tax deducted u/s 194J and Form 16A issued, then you can show it under section 44 ADA. However GST will be applicable on turnover over 20 lakhs.
If you are paid salary and TDS deducted u/s 192 and Form 16 issued, then it is taxable as income from Salary.