SECTION AND FILING


This query is : Resolved 

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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

19 July 2022 He can file ITR 4 u/s. 44ADA of IT act..

19 July 2022 THANK YOU SIR FOR YOUR REPLY....BUT HE DOES NOT MAINTAIN BOKS ... 44 ADA APPLIES WHEN IN THAT CASE SIR?




19 July 2022 When he declares the income under sec. 44ADA, he need not maintain books of accounts.


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