Income from Job typing works

This query is : Resolved

sidambaraselvan (Querist)
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04 November 2022 Which ITR form is to be used for filing returns for A.Y. 2022 - 2023 under belated return category under the following situation

1. As assessee who is 50 years old is earning income from doing job typing works from home.

2. His income from job typing is less than Rs.1,00,000/-

3. Other income is from Income from fixed deposits.

Overall his income is less than Rs.2,20,000/= He is filing the return as he is having Pan Card.

As his income from Job typing is less than 1,00,000/= whether it is mandatory or optional to maintain books of account.

Since last assessment year he has not opted Section 44AD. Whether opting for Section 44AD is mandatory in this case.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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04 November 2022 Overall his income is less than Rs.2,20,000/= hence no need to file ITR.
Having PAN card no need to file ITR in case of income below taxable limit.