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.

@ Flip WACKO

Plz do not overload the FORUM at this moment.

People are in serious state as only few days to 15 Sept.

Try after 31st Dec.

Which ITR to file depends on your income sources for FY 2025-26. Here is a quick decision guide.

ITR-1 (Sahaj): Salary or pension plus up to one house property plus interest income. Total income up to 50 lakh. NO capital gains, NO business or professional income, NO directorship, residents only.

ITR-2: Salary or pension PLUS capital gains (shares, mutual funds, property, crypto) OR more than one house property OR foreign income or assets OR directorship in a company. Cannot be used if you have any business or professional income.

ITR-3: Business or professional income PLUS any combination of salary, capital gains, house property. Use this if you have freelance, consultancy, or any self-employment income alongside a job.

ITR-4 (Sugam): For those opting for presumptive taxation under Section 44AD (business, turnover up to 3 crore), 44ADA (professionals, receipts up to 75 lakh), or 44AE (transport). If your professional fees are within the limits and you opt for presumptive, ITR-4 is simpler.

Common mistake: If you have any consultancy or freelance income even from one client and also a salary, you CANNOT use ITR-1 or ITR-2. Use ITR-3 or ITR-4.

For AY 2026-27 there are some new changes in form eligibility as well. This [ITR form selection guide](https://taxgarden.in/blog/which-itr-form-ay-2026-27-key-changes) covers the flowchart and key changes for this year.