| Question And Answer | |
|---|---|
| Subject: | Income taxable under Section 44AD or 44ADA |
| Category: | Income-Tax |
| Querist: | Rajeev JHa |
| Answered by: | Law Intern |
| Tags: | Presumptive taxation, Section 44AD, Section 44ADA |
| Date: | September 29, 2025 |
a firm providing placement and recruitment service and getting service fees from client after deployment of candidate, is it reportable under section 44AD or 44ADA
Recruitment and placement is not a “specified profession” under Section 44AA(1). Therefore, presumptive taxation at 50% of receipts under 44ADA is not available.
Section 44AD will apply except if the businesses involves agency business, commission, brokerage etc.
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