Presumptive income section 44ADA

neha (CS) (292 Points)

18 July 2024  

My query is that can a professional showing income u/s. 44ADA reduce the % of income shown from previous years. 

for eg : the income u/s.44ADA in previous year was 70% of the total professional income, now can this be reduced to 50% in the current FY.

TIA