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ITR -3 -certain clarification

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30 July 2024 Sir, the said ITR-3, sl.no. 61,62,63 are the presumptive taxation, and what about sl.no 64, what way this box/table defers from the sl.no. 61,63,64. I mean what is the maijor difference
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
30 July 2024 61,62,63 are for presumptive assessment u/s. 44AD, 44ADA, & 44AE IT act respectively.
While 64 is for 'No account case' where the above sections are not applicable and even sec. 44AA is also not applicable.
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