CA
173 Points
Joined March 2012
Here the word "employe" plays a major role. A professional who is working as an employyee is deemed to get salary from the company and he is liable to file ITR1- for SALARIED employees
Alternatively, if a professional is working in a company but he is not an "employee", he will received professional fees from the company, and he can file ITR4- for BUSINESS/PROFESSION, where he can emphasize on his profession.