ITR 44AD SECTION

Save Share

This query is : Resolved

MITHUN verma (Querist)
Follow

29 July 2026 Sir,

I need your guidance regarding my Income Tax Return.

I run a kirana store where I sell grocery items. Along with the grocery business, I also provide money transfer and utility bill payment services.

For both businesses, I receive payments in cash as well as through UPI. All the cash collections are deposited into my current account.

* Grocery sales are ₹58 lakh, and these sales are reported in GST.
* I file my Income Tax Return under Section 44AD for the kirana business.
* From the money transfer and utility bill payment services, around ₹48 lakh has been collected from customers. However, this amount belongs to customers, and my actual commission income is only about ₹2.5 lakh.

My question is: How should I report this commission income in ITR-4? Should I show only the commission income of ₹2.5 lakh as my business receipts, or should the total customer collections of ₹48 lakh also be reported anywhere in the return?

Please guide me on the correct treatment in ITR-4.