This discussion addresses whether an individual, specifically a homemaker receiving commission income under TDS section 194JB, can file their Income Tax Return (ITR) using section 44ADA. The advice given is that filing ITR 4 and declaring the income under section 44ADA is permissible, even with additional income from home tuition. This allows for proper declaration of income from various sources.
25 August 2025
Sir if tds was deducted US 194JB for individual(home maker) whom is working for MAKEMY TRIP form home only part time and getting commission US 194JB Rs 1 lakh in a year my query is can file itr OTHER SOURCE OF INCOME???? she have tution(at home) income also