TDS section applied by payer doesn't decide a person's tax regime

Choose 44ADA if your occupation is mentioned in Section 44AA(1); explain choice of regime with supporting documents

The Income Tax Department is scrutinising social media creators, scriptwriters, advertising professionals, and consultants who filed returns under Section 44AD, questioning why they did not opt for Section 44ADA, according to media reports. The issue stems from the fact that many of these individuals do not fall under the specified professions listed in Section 44AA, creating ambiguity and possible tax disputes.

Essence of Section 44AD

Section 44AD is a presumptive taxation scheme for small businesses—resident individuals, Hindu Undivided Families (HUFs), or partnership firms, excluding limited liability partnerships (LLPs)—with turnover up to ~2 crore (~3 crore if cash receipts are under 5 per