ITR 44AD SECTION
This query is : Resolved
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.
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.
29 July 2026
You need to file ITR 3, declaring kirana business under sec 44AD while second business under normal assessment.
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