Re ITR 1 - IFOS

This discussion addresses a query regarding the correct amount to declare for professional fees under 'Income from Other Sources' (IFOS) when filing ITR 1. The user received professional fees with TDS deducted, resulting in a lower amount credited to their bank account. The core question is whether to report the gross amount (Rs. 1,00,000) or the net amount received (Rs. 90,000) as IFOS. A suggestion is made to consider reporting professional fees under PGBP via Section 44ADA in ITR 4, declaring the full gross amount.