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How Indian freelancers on Fiverr file their Income Tax return?


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Hello, This is particularly for freelancers from India. I want to know how and which ITR form you fill for your Income tax returns? Do you guys maintain all those things such as balance sheet, book of accounts and get audited every year? Just want to know how you go about all this.
Also, what about Section 44ADA of ITR 4 (presumptive taxation of 50%) is this applicable for freelancers working on Fiverr, if yes, is it applicable on every freelancer working on Fiverr irrespective of the category of services he/she is selling?
I am very confused about this and the web has clearly no answer for this, so I thought it would be best to ask the fellow freelancers.
Thank you very much for your help in advance.

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