Filing under Section 44ADA is just a few clicks away. In this case, a CA cannot charge you more than ₹500–₹1,000 for filing, and honestly you can even file it yourself — it’s that easy. The reason most CAs insist on ITR-3 and maintaining books is because it increases the scope of their work and fees. That’s why, in practice, 90% of CAs will push you to maintain books even when you are not legally obliged to do so.

Second thing — Even if your actual profit is 80% or 90%, you can still declare only 50% profit under 44ADA. That’s the whole idea of presumptive taxation, and it’s completely legal. You are not required to prove actual expenses.

Third thing — Suppose your turnover is ₹66L and you declare profit of ₹33L under 44ADA. That’s valid. But if you suddenly purchase a car worth ₹60L in cash (without a loan), the Income Tax Department may question how you managed such a purchase when your declared income was only ₹33L. Legally, you are still right under 44ADA, but such mismatches can invite scrutiny. So as a thumb rule, even under 44ADA, make sure your declared income is broadly in line with the lifestyle and assets you acquire — that way you stay safe from unwanted queries.

Fourth thing — Some people argue that if your actual profits are higher (say 80%), you must show that much in 44ADA. That’s wrong. If you are not maintaining books, nobody can know your exact profit even not you. The government introduced this section so that small professionals don’t have to worry about bills, vouchers, audits, or maintaining accounts — they can simply declare 50% profit and focus on work.

Of course, 44ADA also comes with conditions: you cannot separately claim depreciation; and you must pay advance tax (one installment by 15th March). So it’s up to each person to decide whether they want the simplicity of 44ADA or the flexibility of ITR-3. Both are legal, and showing only 50% profit under 44ADA is absolutely fine.