Can a professional with side business income claim 50% profit as part of section 44ADA while filing ITRs?

What if the real profit is more than 50%, let's say, 80%?
Is such a professional safe to claim 50% profit and enjoy the benefit as part of 44ADA?

Total turnover receipts are less than 50 lakhs per annum.


An salaried individual can declare additional income from specified professions under 44ADA at 50% of gross receipts irrespective of actual. This would be treated as final income.

  • So this is not questionable at all? Even when actual profit is more than 50%?
    – maverick
    Nov 4 '20 at 7:42
  • @maverick yes. That's what presumptive means. It doesn't matter what it is actually.
    – Dheer
    Nov 6 '20 at 2:47

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