This discussion clarifies which Income Tax Return (ITR) form to file when TDS is deducted under section 194C. It explores whether presumptive taxation under section 44AD is applicable for business income, specifically advertisement work contracts, with gross receipts around £19,00,000. While 44AD is generally possible if conditions are met, the consensus leans towards filing ITR3 under normal provisions due to the nature of the income and potential complexities, especially if insurance income was initially considered.
I feel you should go for normal provisions because insurance is not included for 44Ad ...as far as 194c income is concern it can be one line item and not whole of 19000000. Itr 3 Is what I suggest you.