How to decide ITR form


This query is : Resolved 

Quick Summary
This discussion clarifies which Income Tax Return (ITR) form to use based on the proportion of salary versus commission and brokerage income. It confirms that ITR 3 is generally required for commission and brokerage income, regardless of the amount, and ITR 4 is not applicable in such cases. The conversation also touches on technical issues with filing TDS returns, specifically Form 24Q, when previous return numbers are unavailable.

19 June 2021 Which ITR should be used in the following cases :
1) Income from Salary is higher than income for Commission & Brokerage.
2) Commission is higher than Salary.
3) If any amount is received as Commission & Brokerage , ITR 3 is be filed or any financial limit.
4) Can ITR 4 be filed if Commission received is fully considered as income i.e. amount received Rs200,000 is treated as Income.
5) lots of confusion for Income from Commission & Brokerage
Pls advise ?


19 June 2021 ITR 3 has to be filed in the above case irrespective of quantum of commission received. ITR 4 not applicable in case of commission income.

26 June 2021 Thanks Sir
Sir ITR 3 now available in new portal. I have tried but couldn't get it
It shows only ITR-1 , ITR-2 and ITR-4

26 June 2021 Wait for some time it will be made available shortly.

15 July 2021 Sir , A proprietorship concern filed TDS return (24Q) in FY2018-2019 (Q4) after that it did not file return as no tax had been deducted from employee. This year TDS return (24Q) has to be filed for Q1. Previous PRN no. is not available. I also tried to download PRN receipt form new IT portal but not available. In TRACES only first and last 4 digits are available. No previous information is available from organisation .
How should I file TDS return 24Q for Q1 FY 2021-2022

15 July 2021 You should have filled Nil TDS for the previous years.


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