Can a non-salaried professional declare 50% income as profit under presumptive tax?(Soban News)

Under Section 44ADA of the Income Tax Act, 1961, an assessee opting for presumptive taxation is not required to maintain books of account, provided income is declared at 50% or more of gross receipts

​Under Section 44ADA of the Income Tax Act, 1961, an assessee opting for presumptive taxation is not required to maintain books of account, provided income is declared at 50% or more of gross receipts by Soban News (international And National News)