This discussion addresses how to correctly report lecturer income on an Income Tax Return (ITR) when TDS has been deducted under Section 194J, even if gross receipts are below 50 lakhs. The user encountered errors when attempting to file under Section 44ADA, specifically with business codes for professional services. It's suggested that 44ADA might not be applicable and that income should be reported under normal business income or Section 44AD, declaring 51% of the income.
19 June 2023
A person have lecturer Income from College and their Tds has been deducted U/S 194Jb. (Although gross receipts less than 50 lakhs) While filling itr Under which head this income will come? If I choose for 44ADA then which business code? Because I tried once by declaring income under 44ADA and choose code for education service and business type 44ADA business. But software gives me error showing wrong business type selected.. It should be 44Ad. Please solve my query.