Mr. A is an interior designer by profession. He also delivers online lectures on interior decoration via an e-commerce platform-Indeco-Academy. The…

Mr. A is an interior designer by profession. He also delivers online lectures on interior decoration via an e-commerce platform-Indeco-Academy. The relevant information from Mr. A's Indeco- Academy account is given hereunder: Date of Credit for services to account of Mr. A Date of Payment to Mr. A Value of Services Provided (₹) 31.05.2024 10.06.2024 2,00,000 31.10.2024 10.10.2024 1,40,000 31.03.2025 10.04.2025 1,30,000 Mr. A has furnished his PAN to Indeco-Academy. On 05.05.2024, Mr. A provided interior decorating services to Mr. N in Mumbai (whose business turnover during the FY 2023-24 was - 1.99 crores) for his office premises as well as residential premises. He charged professional fee of 45,000/- for the services provided in respect of his office premises and - 65,000/- for the services provided in respect of his residential premises. No business is carried out by Mr. A¹ from the residential premises. Mr. A has provided PAN to Mr. N for the purpose of making TDS. Gross receipts of Mr. A from interior decoration profession (excluding fees for online lecture) from clients in India (including from Mr. N) in the FY 2024-25 was 38 Lakhs. For the FY 2024-25,1,10,000 is payable by Mr. A to Tumble LLC a social networking website having no office in India and - 1,05,000 to Doodle Inc., USA for giving online advertisements for the purpose of attracting foreign clients. Though Doodle Inc., USA has office in India, the said office is involved in providing designing services and nothing in relation to online advertisements. Mr. A, during the FY 2024-25, from a client based in Country-X received - 3,50,000/-. The client in Country-X paid the above amount after deducting tax of 50,000/- as per the Income-tax Law of Country-X. India does not have a DTAA with Country-X. Mr. A has not maintained the books of accounts as required under section 44AA of the Income-tax Act and opted to be assessed under the default tax regime after computing the profit from his profession under the special provision for computing profits and gains of profession on presumptive basis.