Please advice what itr to file for AY 2025-26

@ Sanjit

Have the 2 colleges given you some sort of appointment letter, each?

Are their payments to you given as SALARY with a monthly salary slip?

If yes, then you can file ITR-1.

Thank you for your reply Mr ranjan

No i am a freelancer working for a few hours per week per college.  My TDS shows deduction under 194J and no i do NOT have appointment letters and do not have the statsu of a salaried employee in either college  (no salary  ; no salary slip)

As income has TDS deduction u/s. 194Jb; it is advisable to file ITR 4 with sec. 44ADA..

@ Dhirajlal Rambhia, 

Dhirajlal Ji Namaskar.

Should @ Sanjit file using ITR-4 or should it be ITR-3? 

Many sites, including Tax2Win are saying if TDS deducted under Section 194J/b, the Professional has to file ITR-3.

Warm Regards

Ranjan

Income declaration u/s. 44ADA can be filed in both ITR 3 & 4; but if you have income u/s. CG incuding presumptive asessment, you have to select ITR 3 only.

Thank youboth

I do not have Capital Gains but how can i file ITR 4 and use presumptive income as i am not in the professions nor a freelancer in the professions specified in 44ADA.  

How do i qualify for presumptive income?

@ Sanjit

Obviously, you do not have presumptive income since TDS has been deducted by both the colleges.

So even though you do not have capital gain, I think you have to file using ITR-3.

Thank you Mr Rajan - could you explain what is the connection of having TDS deducted from two colleges has with presumptive income?

Can i file under ITR 1 (income from other soures) and claim my TDS back?

@ Sanjit

Why, I suggested ITR-3 and confirmed by Dhirajlal Ji, because your income from parttime work in the colleges is getting counted as professional work.