Respected Sir, My client playing cricket in Vidarbha Cricket Association team. His GTO is 57,54,416 in the F.Y. 19-20. He raised bill to VCA with GST and paid GST accordingly. VCA deducted TDS U/s. 194J. My query related to Income Tax is, 1)The presumption taxation scheme applicable to above said assesssee(Sportman i.e. cricekt player). If applicable, under which section 44AD OR 44ADA. 2) Sportman(cricket sport) have any special exemption in Income Tax. Please give me detail information which is useful to file proper return.

Reply-

Income from eligible profession u/s 44AA(1) can be computed on a presumptive basis under section 44ADA if the total gross receipts from such profession do not exceed fifty lakh rupees in a previous year.

Professionals referred in section 44AA(1) of income tax act— Every person carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by the Board in the Official Gazette.

Any other profession as notified by CBDT

• Authorized representatives
• Film Artists
• Certain sports related persons
• Company Secretaries and
• Information technology

As sports-related person falls under the definition of professionals, a cricketer can also opt for presumptive assessment under section 44ADA. But in your client's case, the gross receipt is more than 50 lakhs so he will not be entitled to opt for presumptive taxation u/s 44ADA.

And provisions of section 44AD shall not apply to a person carrying on profession as referred to in sub-section (1) of section 44AA. So a cricketer cannot opt for section 44AD too.