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.
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.