Presumptive taxation for professional income

Nikita Malkan (CA - JOB) (37 Points)

20 November 2020  
Mr.A is a salaried employee. He has received a one time professional fee (below 50lacs) for software consultancy and TDS is deducted u/s 194J. He does not maintain books of accounts.

Can he opt for Presumptive taxation by taking 50% of fee received as taxable income?

Thanks in advance