Regarding effiling
This query is : Resolved
01 August 2016
Dear Sir ,
I would like to ask a query, that my friend has done composing work undet short time assignment, for a limited co. and against his work. Company paid after deducted 10% tds . and same income is not taxable,
Then my question is for TDS refund ,which type of itr use. ITR 2 OR ITR 4S
And such income come from which section of Income Tax.
Please guide me.
Sincerely Yours
Anwar Ahmad
I would like to ask a query, that my friend has done composing work undet short time assignment, for a limited co. and against his work. Company paid after deducted 10% tds . and same income is not taxable,
Then my question is for TDS refund ,which type of itr use. ITR 2 OR ITR 4S
And such income come from which section of Income Tax.
Please guide me.
Sincerely Yours
Anwar Ahmad
20 July 2025
Hey! Here’s a quick rundown to help your friend with the TDS refund query:
About the Income and Taxability:
You mentioned the income from composing work under a short-term assignment is not taxable. Can you confirm why it’s exempt? Usually, income is taxable unless specifically exempt under some section. If it's genuinely exempt, TDS was deducted unnecessarily, so refund can be claimed.
Which ITR to File?
ITR-2 is for individuals and HUFs having income from salary, house property, capital gains, and other sources, but not business or profession.
ITR-4S (Sugam) is for individuals and HUFs having presumptive business income under sections 44AD, 44ADA, and 44AE.
Since your friend got income from professional services (composing work), which is a profession/business income, ITR-4S is NOT appropriate if actual income and expenses are to be shown.
If the income is professional income (not presumptive), then your friend should file:
ITR-3 (for individuals having income from business or profession).
If your friend’s income is just salary or fees and no business/profession, then ITR-2 applies.
Which Section of Income Tax Applies?
Income from composing work usually falls under “Income from Profession” which is part of Income from Business or Profession under Section 44AA (keeping books of account) and taxable under Section 28.
Summary for your friend:
Confirm if income is taxable or exempt.
If exempt but TDS deducted, file return to claim refund.
For professional income, file ITR-3 to claim refund.
Mention income under Income from Business or Profession.
About the Income and Taxability:
You mentioned the income from composing work under a short-term assignment is not taxable. Can you confirm why it’s exempt? Usually, income is taxable unless specifically exempt under some section. If it's genuinely exempt, TDS was deducted unnecessarily, so refund can be claimed.
Which ITR to File?
ITR-2 is for individuals and HUFs having income from salary, house property, capital gains, and other sources, but not business or profession.
ITR-4S (Sugam) is for individuals and HUFs having presumptive business income under sections 44AD, 44ADA, and 44AE.
Since your friend got income from professional services (composing work), which is a profession/business income, ITR-4S is NOT appropriate if actual income and expenses are to be shown.
If the income is professional income (not presumptive), then your friend should file:
ITR-3 (for individuals having income from business or profession).
If your friend’s income is just salary or fees and no business/profession, then ITR-2 applies.
Which Section of Income Tax Applies?
Income from composing work usually falls under “Income from Profession” which is part of Income from Business or Profession under Section 44AA (keeping books of account) and taxable under Section 28.
Summary for your friend:
Confirm if income is taxable or exempt.
If exempt but TDS deducted, file return to claim refund.
For professional income, file ITR-3 to claim refund.
Mention income under Income from Business or Profession.
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