An individual who was employed as a collection and recovery agent but paid via commission (with TDS under Section 194H) instead of salary is seeking guidance on the correct Income Tax Return (ITR) form. They are specifically asking about ITR 3 and its availability on the new portal, as well as the possibility of an extension for the filing deadline.
19 June 2021
My wife was an employee of a proprietorship concern but due to COVID company offers work from home. She worked as collection & recovery but company paid her as commission agent after deducting TDS U/S 194H instead of salary. During the financial year 2020 - 2021 she received Rs.485145 (Gross). Now my question is which ITR form she will submit ?