This discussion addresses the eligibility of filing an ITR-3 form when a client has business income of ₹60 lakh under section 194C and professional receipts of ₹30 lakh under section 194JB. While technically declaring both under sections 44AD and 44ADA respectively within the ITR-3 might be incorrect, it is often practically accepted by the CPC without issues. The advice given is to proceed with this method, acknowledging the technical discrepancy but noting its common acceptance.
22 July 2025
The client's business income is 60 lakh as per u/s 194C and professional receipt is 30 lakh u/s 194JB. Can we file ITR-3 by declaring 60 lakh income in 44AD and 30 lakh income in 44ADA both INCOME in ITR 3 form?