ITR 4 or ITR 3 which one to fill

You can file ITR 4 for your professional income under Sec. 44ADA; unless you have sold any of the investment as stated above in FY 2023-24.

• Notice received on the common portal – reply to be submitted on the common portal
• However, portal has its own limits in terms of number of attachments & size of documents
• Physical copy of the reply must be submitted to the officer
• In case officer refuses to acknowledge the same, reply must be sent through speed post
• Section 75(4) mandates opportunity of hearing, where request is received in writing or an adverse decision is to be made against the taxpayer
• More than three adjournments cannot be granted to the person for hearing
• Additional submissions can be made during the hearing
• Personal hearing is to be mandatorily afforded.

Refer::  https://tax guru.in/goods-and-service-tax/write-reply-show-notice-gst.htm l

You can file ITR-4 for professional services

The key rule: use ITR-4 if you have only business or professional income and want to use the presumptive taxation scheme (44AD for business or 44ADA for professionals) and have no capital gains, no foreign income, and no F&O losses. If any of those exceptions apply, use ITR-3. For AY 2026-27, ITR-4 has a new mandatory requirement to disclose your investment balances as of March 31, which catches many presumptive filers by surprise. If you have capital gains from MF redemptions or stocks even below the exemption limit, you still need ITR-3 not ITR-4. When in doubt, a CA review takes about 15 minutes and prevents a defective return notice. For the December 2025 due date rules and what changed in the new forms, this [Form 121 guide replacing 15G and 15H](https://taxgarden.in/blog/form-121-replaces-15g-15h-india) is useful context on the newer declarations added to filings.