Query Section 44ADA

Query Sec 44ADA

Client a consulting engineer.

We have done the tax audit and uploaded.

However till now return is not filed.

Clients business receipt as per Form 26AS is Rs 54lakh however if we go by cash basis, the receipt are 48 lakhs.

Now can the client upload it's return under section 44ADA considering that tax audit is filed , he is having other income like Interest and Pension and also one full and final from the company where he is now rendering consulting services .