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Yes, you'll be able to choose both Segment 44AD and Area 44ADA jointly, When you've got income from company along with specified specialists.

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In the above illustration, the overall receipt is below the revised/improved presumptive Restrict of Rs. seventy five lakh and also the cash receipt is less than 5% of the full receipts.

In the above mentioned scenario, Mr Ram can opt for presumptive taxation In case the tax is compensated on 50% of gross receipts. That's why, Ram can decide to spend tax beneath the presumptive scheme of taxation underneath portion 44ADA. 

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Presumptive taxation scheme allows the taxpayers declare their taxable money in a prescribed rate irrespective of real earnings/gains and consequently relieves them through the load of keeping common textbooks of account and obtaining the very same audited.

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Segment 44ADA is usually a Exclusive provision for calculating the taxable revenue for compact pros in particular situation.

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Revenue within the job is obtainable in a lower charge than 50% on the gross receipts (i.e., the charges to be claimed is greater than 50% from the gross receipts) and the entire revenue is a lot more than The fundamental exemption.