25 July 2023
Client is providing graphic, web designing and digital consultancy, content creating services. TDS is deducted under 194JB can we declared his income under section 44AD or shall i need to consider him as professional under 44ADA ? does it get covered under 44ADA ? TDS under 194JB is a matter of concern also last year income declared under 44ADA can i deviate to 44AD this year ? please advice