Section 44AD come CA

A Chartered Accountant can file Income Tax Return (ITR) 4 under Section 44AD if they have their own practice or another business, and are not solely reliant on salary income. However, if their income is primarily from salary, other sources, or professional earnings not covered by the presumptive scheme, they would need to file ITR 1 or ITR 2 instead. The eligibility also depends on meeting other general conditions for filing ITR 4.