Answer

1. F

   Facts

   Sec 44ADA covers professions listed in Sec 44AA(1): legal, medical, engineering, architecture, accountancy, technical consultancy, interior decoration, and those notified by CBDT, such as film artists, company secretaries, authorised representatives and information technology.

2. P

   Provisions and law

   • Sec 44ADA, Income-tax Act 1961 (now Sec 58, Income-tax Act 2025)Resident professionals with receipts up to ₹50 lakh (₹75 lakh if cash receipts are within 5%) can declare 50% of receipts as income
   • Sec 44AA, Income-tax Act 1961 (now Sec 62, Income-tax Act 2025)Books of account must be kept by professionals and businesses above the income or turnover limits
3. A

   Analysis

   Pick the right profession code in the return. Example: a freelance architect, a dubbing artist and an IT consultant can use Sec 44ADA; a freelance trader of goods cannot. Writers, translators and marketers are not clearly listed, and many practitioners advise Sec 44AD or books for them. When unsure, take advice before claiming 50%.

4. C

   Conclusion

   1. 1Describe your work in one line
   2. 2Match it to the listed or notified professions
   3. 3Choose the matching profession code in ITR
   4. 4If not listed, consider Sec 44AD or regular books

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.