Which ITR to be filed by govt. pleader for professional receipts received from govt.? ITR 3 or 4?

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A government pleader is seeking advice on which Income Tax Return (ITR) to file for professional receipts earned from representing the government. The core question is whether ITR 3 or ITR 4 is appropriate, and if presumptive taxation under Section 44ADA of the IT Act is an option. The advice suggests ITR 4 can be filed if there are no capital gains; otherwise, ITR 3 is recommended, confirming eligibility for Section 44ADA.

Jayashree

Jayashree (Querist)
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06 August 2025 My friend is Govt. pleader who has received professional fees for representing govt.. TDS was deducted u/s.194JB. now, whether he has to file ITR 3 or ITR 4? can he opt for presumptive taxation ? please advice. thanks a lot.