sir, i was filed itr 3 for income under 44ad and capital gain tax. before that i was filed itr 4 from last many years. now there is no capital gain this year so can i filed itr4.
under 44ad require to maintain books of account.
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Quick Summary
A user previously filed ITR 4 but switched to ITR 3 for income under Section 44AD and capital gains. This year, with no capital gains, they are asking if they can revert to filing ITR 4. The response confirms that filing ITR 4 is permissible, and importantly, clarifies that maintaining books of account is not required when opting for Section 44AD.