An assessee as a reporter in Printing Media, receive monthly amount after TDS u/s 194J, (Professional or Technical Consultancy) ,,, MY Query is can he claim income under 44ADA as Presumptive Income for Professional OR should he claim it under under Income from other sources??
You need to verify whether service provided or profession is in list of professions which can claim income under section 44ADA.
If reporting is mentioned in the list then you can file return under section 44ADA otherwise not.
I do not think 44ADA is applicable to reporting profession. You need to file as return considering income under the head Income from Business and Profession. Other sources can be considered only if this is not the main service he provides.
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