Filing ITR4 44ADA as Visiting Faculty and Freelance Writer

Section 44ADA applies only on profession specified under section 44AA(1) of the IT Act. Teacher is not a profession specified under section 44AA of the Act. So, Section 44ADA will not apply here.

if profession carried on is one that is not covered by section 44AA(1) of the Act (e.g. teaching, authorship), the person carrying on the same can avail the presumptive income scheme under section 44AD in respect of that profession and also in respect of any other eligible business.

This is helpful, thank you. But, just to clarify further: won't it matter that teaching doesn't exactly fall under 'business' and this is a profession for which I have specialised qualifications, like others who fall under ADA?

1. Section 44AD is general provision while Section 44 ADA is specified.

2. Section 44ADA covers only  legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by the Board.

3. Section 44AD covers within its ambit Turnover as well as Gross Receipt. Gross Receipt is normally associated with service or professional activities.

4. You may be earning tuition fees and may disclose income higher than 8% or 6% as the case may be as per your records. 

Hi Ritu, 

Were you able to claim 50% under 44ADA for the income as a visiting faculty? Have a similar situation this year so confirming what did you finally go ahead with?

Hi, yes, I showed my earning under 44ADA and was able to claim 50% presumtive income against it. 

Both teaching and freelance writing can qualify under Section 44ADA, but the key is how the institution pays the visiting faculty fee. If they issue Form 16 and deduct TDS under Section 192, that portion is salary and must go into ITR-3, not ITR-4. If they pay as a professional fee with TDS under 194J and give Form 16A, then both income streams can go into ITR-4 using 44ADA, provided total receipts from all professional work stay under Rs 50 lakh. Check whether you received Form 16 (salary) or Form 16A (professional) from the institution before deciding. Full eligibility guide for ITR-4 and 44ADA for AY 2026-27: https://taxgarden.in/blog/itr-4-sugam-filing-guide-ay-2026-27