Section 44AA and Section 44ADA

This query is : Resolved

Javed Memon (Querist)
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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 ?