Clarification on ITR 3: Is Sl. No. 64 required for 44ADA income?
This query is : Resolved
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!
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!
18 August 2025
Yes, you are required to fill these details.
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?
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?
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.
23 September 2025
Good luck....
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