Clarification on ITR 3: Is Sl. No. 64 required for 44ADA income?

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This discussion clarifies whether taxpayers filing under Section 44ADA of ITR 3 need to complete Sl. No. 64, which pertains to businesses not maintaining regular books of account. Initially, it was suggested that Sl. No. 64 is required, but further clarification indicates that if income is already reported under Sl. No. 62 for 44ADA, and no other business income exists, then Sl. No. 64 should be left blank to prevent income from being counted twice.

Biswajit Das

Biswajit Das (Querist)
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18 August 2025 I'm filing my ITR 3 as per my income sources and have a question regarding reporting my professional income.

I have to report my income under Section 44ADA on Sl. No. 62. Computation of Presumptive Income from Professions under section 44ADA, Part A - P & L.

I'm not maintaining books of accounts.

My question is: Do I still need to fill out Sl. No. 64? This section asks for information "IF REGULAR BOOKS OF ACCOUNT OF BUSINESS OR PROFESSION ARE NOT MAINTAINED. furnish the following information for previous year 2024-25 in respect of business or profession-"

Any guidance on this would be greatly appreciated. Thanks in advance!

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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18 August 2025 Yes, you are required to fill these details.

Biswajit Das

Biswajit Das (Querist)
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18 August 2025 Ok,

But if I fill the same detail in Sl. No. 62 & Sl. No. 64, then in Schedule BP (Point D. Income chargeable under the head ‘Profits and gains from business or profession’ – A37+B42+C48) it shows the sum of both Sl. 62 & 64.

Similarly, in Part B – TI, Sl. No. 3 (Profits and gains from business or profession) also shows the same, sum of Sl. 62 & 64.

How should this be correctly filled so that income is not counted twice?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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18 August 2025 As you have given the details in 62 under sec. 44ADA , you are not required to give same details in 64. It is for any other business income not requiring books of account. So, if you do not have any other business; don't fill Sr. 62. Only fill Sr. 6 of Schedule BS.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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23 September 2025 Good luck....

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