Question on 44AD and 44ADA

[Pratyush Khetan]

Dear all

1. TDS u/s 194C has been deducted for a client. The client is a professional and provides technical consultancy services which is covered in 44ADA
My question is whether we can show this income ( TDS 194c) under 44ada. Are there any chances of receiving a notice?

2. Section 44AD excludes persons carrying on a profession. Does this mean that if a person has both professional and Business Income, they cannot opt for 44AD for the business Income part?

PKA

Chartered Accountants

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