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ITR choice- 194J nominal amount for salary person

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Hi,

I am a salaried person, with taxable income below 5 lakhs for FY 22-23

I have Rs.1200 income from a source for which TDS of Rs.120 deducted under 194JB.

Which ITR should I file? Can I file ITR-1 with 1200 as other income?

Replies (2)

Quick Summary

If you're a salaried individual with a small income taxed under Section 194J, you might be wondering which Income Tax Return (ITR) form to use. While ITR-1 is often used for simplicity, income from 194J is technically considered professional or business income, meaning ITR-3 or ITR-4 might be the correct choice. However, for very small, one-off amounts, some taxpayers report it under 'Other Sources' in ITR-1, though this is not strictly compliant.

Deeptha Srinivasa Ragavan

Article Assisstant

159 Points Posted on 18 July 2023

Please go for itr 3 as you are having professional income. if you are opting for presumptive scheme go for itr 4.

Aashok Kumar Sharma

Finance/Compliance Consultant

75646 Points Posted on 08 November 2026

Salaried with a small 194J receipt:
• A small 194J income (Rs 1,200) is professional or business income. Technically, ITR-4 (44ADA if a specified profession, or 44AD) or ITR-3 is needed. ITR-1 doesn't allow it.
• Many small receipts are shown under Other Sources in ITR-1 for convenience. The CPC usually accepts it, but it's technically incorrect if the receipt is professional fees.
• If it's fees for a one-time activity (e.g. a lecture), Other Sources may be defensible (not a regular profession).