ITR TO FILE

Thanks sir  for valuable advice

If TDS was deducted under Section 194J on your appraiser or valuation fees, you can claim a refund by filing ITR and reflecting the TDS credit correctly.

Steps:

1. Choose the right ITR form. If you earn fees as a professional (appraiser, valuer), this is business or professional income. File ITR-3 or ITR-4 (if opting for Section 44ADA presumptive scheme with turnover under Rs 75 lakh and 50% deemed profit).
2. Report gross fees as professional income.
3. The TDS deducted by the deductor shown in Form 26AS and AIS will auto-populate in Schedule TDS. Verify it matches your Form 16A.
4. If your total tax liability after deductions is lower than TDS already deducted, the excess is refundable. ITR filing is the only mechanism to claim this refund.
5. Deadline: File by July 31, 2026 for AY 2026-27 to avoid late-filing fees under Section 234F.

For end-to-end ITR filing with professional income and TDS refund claims, Tax Garden has CAs who specialize in exactly this , appraiser and valuer income ITR with Section 44ADA applicability.