Section 194JA & JB Income which ITR Form to use

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This discussion addresses the correct Income Tax Return (ITR) form for reporting income received under Section 194JA and 194JB. The user is seeking clarification on whether ITR1 or ITR4 is appropriate, particularly for a senior citizen's income and consultant fees. The advice points towards using ITR4 for these types of income.

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(Querist)
17 July 2026 Sir/Mam,

Last year , Individual senior citizen person income , one consultant incomes U/s.194JA & JB shown in income from other sources and ITR1 Filed and same process.

Now I am having doubts the above incomes where to show and Which ITR form is correct

Thanking you,
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
17 July 2026 File ITR 4 ...
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ARCHANA

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ARCHANA (Querist)
18 July 2026 sir thank you for your reply, Income comes under which head 194jA & 194JB
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
18 July 2026 Yes, declare it u/s. 44ADA IT act, 1961 with minimum 50% profit.
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