How to show income in ITR

This discussion focuses on how an individual earning foreign currency income, such as for projects for overseas students, should declare it in their Income Tax Return (ITR). The advice leans towards filing under ITR 3 and declaring the income under the Profits and Gains from Business or Profession (PGBP) head. It also explores the possibility of using the presumptive taxation scheme under Section 44ADA of the Income Tax Act, provided certain eligibility criteria regarding gross receipts or net profit are met.