Swiggy, Zomato Delivery partner which ITR they should select?

Hi,

Can someone help with following queries regarding swiggy or Zomato delivery agent?

Which ITR type they should opt?
Can these agent avail 44ADA presumptive Income taxation?

Replies (3)
Quick Summary
Delivery partners working with Swiggy or Zomato often face questions about the correct Income Tax Return (ITR) to file. While Section 44ADA, which offers presumptive taxation for professionals, is generally not applicable to delivery agents, understanding the right ITR is crucial. For those with business income and potential capital gains, ITR-3 is typically recommended, whereas ITR-4 may not be suitable for commission-based earnings.

Section 44ADA of the Income Tax Act is designed for professionals. Delivery agents do not fall under the definition of professionals as specified in the section.

Appreciate for prompt reply and clarifying regarding 44ADA.

Could you assist which ITR type needs to select (Including capital gain)?

As I understand your question, ITR-3 is applicable if the delivery agent has income from business/profession and also capital gains. ITR-4 is not allowed for agents who work on commission.​​​​

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