Section 44AA and Section 44ADA

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This discussion addresses a homeopathy practitioner's query about filing their Income Tax Return (ITR) for AY 2025-26 using ITR 3. They have both business income under Section 44ADA and short-term capital gains. The core confusion lies in correctly answering the 'maintain accounts as per Section 44AA' question in ITR 3, given their previous filings under Section 44ADA where no books of account were maintained.

Javed Memon

Javed Memon (Querist)

27 August 2025 Respected Sir/ Madam

I am Filing Return u/s 44ADA For Homeopathy Practitioner , there is also income of Short term Capital gain
income is near to 4,00,000 Business Income and 10,000 Capital gain income

from last 2 year itr filled u/s 44ADA (ITR 4 ) and no any other income and income is near to 4 lakh

My question is for A.Y. 2025-26 income is business income and STCG income, So ITR 3 will be filled

for ITR 3 there is one option of Are you liable to maintain accounts as per section 44AA?

44ADA Said there is no books of account Maintained if atleast 50% income declared ( i declared 55% income )

and 44AA said The specified professionals are required to Maintain Books of account

i am Confused that 44AA specified professionals and 44ADA specified professionals are same

so while Fiiling ITR 3 and Declared income U/s 44ADA what option should be select for Books of account Maintained ? Yes or No ?