• 44 ADA for website developer and SEO?

Consider a person performing the following services as a freelancer

1. Web Design (full website including content, design, speed optimization, and all things technical)
2. Search Engine Optimization (including technical site audits, onsite optimizations, keyword research, competitor analysis, outreach)

Billed under Web Design or SEO or both. Money is received through paypal (foreign clients) and NO TDS is deducted. Is TDS deduction compulsory for 44ADA?

I am told returns can be filed under "Information Technology" or "Technical Consultancy". Can such a person apply 44ADA? Is the option to file under 44AD also available? 

Thank you
Asked 14 days ago in Income Tax

yes you can apply for 44ADA. 44AD not applicable in your case

Vidya Jain
CA, Kolkata
956 Answers
48 Consultations

4.8 on 5.0

- 44ADA is applicable.

- Obtain GST registration after crossing threshold limit of Rs. 20 lacs

- Pay Advance tax

- Maintain books of accounts to find out the income earned by you in a financial year.

Vivek Kumar Arora
CA, Delhi
4243 Answers
408 Consultations

5.0 on 5.0

TDS Deduction is not compulsory. Such person can file return under Sec 44ADA. 44AD will not be available.

Ruchi Goel Anchal
CA, Gurgaon
469 Answers
5 Consultations

5.0 on 5.0

This could fall under 44ADA.

The TDS liability is on person making payment. Since the person making payment to you are non resident hence no TDS needs to be deducted by them.

Yes 44AD option is available but if you fulfill all conditions of 44ADA you won't be eligible to claim benefit of 44AD.

Also, are you liable for GST?

Read more at: https://www.taxontips.com/gst-registration-for-freelancers-in-india/


Hope you find the information helpful if you do please rate it 5 and provide your valuable feedback for my improvement.

Thank you.


Naman Maloo
CA, Jaipur
3893 Answers
52 Consultations

5.0 on 5.0

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