My daughter, a legal professional, has consultancy income from a UK firm received in GBP in the bank and converted to rupees only. Total annual income is about Rupees 10 lakh. Can she take benefit under Section 44 ADA, since ITR 4 is not applicable to income from outside India? If so, how?
Note- She filed ITR 4 for AY 21-22 and ITR 3 for AY 22-23 (foreign income). She is a Resident Individual.
Yes, she can declare her professional income u/s. 44ADA of act but cannot file ITR 4.
At the same time, she can file ITR 3 under presumptive assessment. (i.e. u/s. 44ADA of the act)
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