Dear Team,
My salary income is 23 lacs and professional income is 48 lacs. Can I claim presumptive taxation for professional income under Section 44ADA and file ITR4?? So, net taxable income is Salary uncome 23 lacs and 50% of professional income 48 lacs = 47 lacs which is under 50 lacs for ITR 4!! Please clarify.
Yes, you can declare the income u/s. 44ADA, if your profession is eligible for the scheme, as your total receipts are 48 lakhs, which is within the prescribed limit.
You don't need to add salary income to your professional income for such eligibility.
When you have both salary and professional income in the same year, you cannot file ITR-4. You must use ITR-3, and within ITR-3 you can still opt for Section 44ADA on the professional portion (showing 50% of professional receipts as taxable income). Salary goes in Schedule S as usual. The 44ADA limit of 75 lakh applies only to your professional receipts, not the combined income. One thing to watch: with salary TDS already done by the employer, you may still owe advance tax on the professional income if that liability exceeds 10,000 for the year. Our [Section 44ADA guide for FY 2026-27](https://taxgarden.in/blog/section-44ada-presumptive-taxation-professionals-fy-2026-27) covers the combined income scenario in detail.
O P Bagla & Co LLP
New Delhi
CA Inter
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