Presumptive tax for cosmetology consultant - 44ADA

21 November 2019

Hi,

I am working as a consultant and I am getting salary after deduction under 194j. For this, I used ITR 4 to fill the IT return but got an email from CPC that my return is defective as I did not add any information in sections 44AD, 44ADA and 44AE. My total refund/TDS for the year(2019-2020) was Rs. 32820. So please let me know do I need to fill section 44ADA for presumptive tax? If yes, what do I need to enter in E3 (Gross receipts) and E4? Is ITR4 is ok in my case or other form is required?

Please find below the errors mentioned in email:

1	85	The assessee has not filled, in the return all the rows, of the financial particulars of the business as at the end of the previous year. Hence, as per clause (f) of the explanation under section 139(9), the return filed is regarded as defective.	The assessee has to fill all the rows, of the financial particulars of the business as at the end of the previous year, in “Schedule BP”.
2	97	As per rule 12 (1)(ca), a person deriving income under the head “profits or gains from business /profession” and such income computed in accordance with special provisions of section 44AD or 44AE or 44ADA, is required to furnished return in ITR-4. The Return of Income is filed using ITR 4, however, income from business or profession under section 44AD or 44AE or 44ADA is not disclosed	ITR 4 is not applicable to your case since income from business or profession under section 44AD or 44AE or 44ADA is not disclosed. If you do not have any income from business or profession under section 44AD, 44AE or 44ADA, then kindly file corrected Return using ITR 2 (for individuals and H.U.F) or ITR 5 (In case of Firm)