| Question And Answer | |
|---|---|
| Subject: | FREELANCE JOURNAIST INCOME UNDER 194j |
| Category: | Income-Tax |
| Querist: | RRSV SAN |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | Presumptive taxation . freelance journalist |
| Date: | July 7, 2022 |
AS A FREELANCE JOURNALIST, I GET A INCOME UNDER 194J FOR MY REPORTING / EDITING. I SHOW THIS INCOME UNDER 44AD OR 44ADA OR JUST UNDER ‘OTHER INCOME’ IN MY INCOME TAX RETURNS? FREELANCE JOURNALIST IS A PROFESSION BUT NOT COVERED BY 44AD OR 44ADA – NO MENTION OF THE TERM ‘JOUNARLIST’.
PLEASE GIVE YOUR OPNION ON THIS. THANK YOU
Section 194J of the Income-tax Act, 1961 (Act) pertains to deduction of tax on payments of fees made to professionals and technical services. The scope of section 194J is wider than section 44AD or section 44ADA of the Act. TDS is rightly deducted under section 194J of the Act. However, as “freelance journalist” is not covered within the meaning of “profession” as per section 44AA(1) of the Act, it would not be advisable to claim the benefit of presumptive income under section 44ADA of the Act.