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.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CLOSING STOCK QUERY
- ITR-Capital Gain
- Gst on travel by air for business purposes
- GST ISD Query on various AMCs
- Short Term Gain Reporting ITR
- Loss of interest in PF transfer from EPFO to Trust
- TDS _Long term Capital Gain ref.sec 214 Table 2
- Error in uploading Form 10BD
- TDS on rent received on hardship compensation being rent on redevelopment of building
- F&O reporting in ITR
- 44AD, 44ADA business details
- PF wage ceiling
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
- EXPORT PAYMENT
- NRI ITR2 account in 2025-26.
- Query regarding reporting of exempt foreign remuneration in ITR (AY 2026-27)
- FEMA/RBI treatment — Amazon.ca arbitrage (US buy, Canada sell, goods never enter India)
- Goods return by customer
- INWARD REMITTANCE FOREIGN
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
