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Two incomes show procedure in it returns

This query is : Resolved 
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(Querist)
20 July 2022 Sir,
A resident Doctor professional income (online teaching classes) received from USA and professional income from India.
Question:
1Assessess it returns two or one filed
2.USA income show procedure in it returns
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
21 July 2022 1 One ITR to be filed.
2 File ITR 3 show combined income under professional income.
Claim relief if any tax deducted outside India.
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