Commission, Online sales, and presumptive Tax

This discussion addresses a query about filing an Income Tax Return (ITR-3) for the financial year 2023-24. The user, who previously filed ITR-4, received commission income and sold an old mobile phone. They wish to file under presumptive tax while declaring commission income in their Profit & Loss statement. The advice confirms there are no legal issues with this approach, provided professional income is declared under Section 44ADA as usual, and commission income is declared under normal assessment.