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Clarification regarding 44AD

Lalita Devi (3 Points)

24 July 2019

can a photographer file itr under section 44 ad i.e income tax return on presumptive basis?

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8 Replies

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 24 July 2019

Yes.... He can*

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Saket Mishra (367 Points)
Replied 25 July 2019

only restrictions for 44AD are
1. Company
2. LLP
3. Commission Business
4. Agency Business
5. Professions
and i thing photographer shall be cover under professions.

praveen (intermediate) (303 Points)
Replied 25 July 2019

no as per my opinion only agency and commission business liable for 44ada for individual case so 44ad is right for photographer also I did the same

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 25 July 2019

Well said Mr Praveen...

And one more small change in Your reply. Commission business not come under the sec 44ADA...

abhishek tiwari (CA) (79 Points)
Replied 25 July 2019

Photographer can not file income tax return u/s 44ad because photography is profession and 44ada covers photographer hence you can file your return u/s 44AdA Contact 9770957759

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Poongkathiravan A (articleship assistant) (47 Points)
Replied 25 July 2019

if you taking photos in your shop and sell it to some is called as business so you should file your return in u/s 44AD or otherwise you are professional photographer it include architecture photograph etc. so you should file your return u/s 44ADA

Nitin Singhal (CA Practice ) (24 Points)
Replied 25 July 2019

If your Income is not more than 50 Lac in a financial year. under section 44ADA you can file your return

Kalyani (Chartered Accountant) (181 Points)
Replied 29 July 2019

It all depends on what kind of photography you do.

44AD is just for business.. hence you cant claim your income to be 8% there.

2nd scenario is under 44ADA

Now to claim income u/s 44ADA (50% of total receipt) there must be a profession as mentioned in sec 44AA (which includes any profession related to films)