I'm a salaried professional in the 30% tax slab and I'm also a freelance writer ( topics: engineering, technical, medical etc) on Upwork. The services are based on client requirements and I also edit other technical articles along with providing writing services. My earning through upwork is less than 50L. Upwork also deducts 1% TDS which reflects in Form 26AS. The code is 194 O for this.
Q. Is it possible to use the section 44ADA to reduce the amount to be taxed to 50% of my freelance earning?
Q. If yes, under what category can I avail this? Will 'engineering and technical consultancy' be okay for this since I mostly write/edit/proofread technical articles.
Thank you.