This discussion clarifies income tax filing for an auditor who received deductions under section 194JB. It confirms that Section 44ADA of the Income Tax Act is applicable, making ITR 4 the appropriate form. Importantly, filing under Section 44ADA means there's no need to maintain detailed books of accounts.
19 July 2022
my brother received receipts with tds deduction under 194jb, he is an ISI AUditor...which section applies to him 44AD OR 44ADA......IS ITR 4 TO BE FILED? HOW TO DECLARE INCOME