Whether ITR can be filed as a consultant in following case:

No TDS is deducted

PF is deducted

AIS shows employment ended in earlier FY itself.

Please suggest if its fine to file ITR with 44ADA benefit in this case.

Replies (5)
Quick Summary
This discussion explores whether an individual can file their Income Tax Return (ITR) under Section 44ADA as a consultant. Key considerations include the absence of TDS, PF deductions, and the AIS showing employment ended in a previous financial year. Participants debate the implications of PF deductions suggesting an employer-employee relationship, which would preclude the use of 44ADA for salary income. The turnover limit for 44ADA is also highlighted as a crucial factor.

Sec 44DA HAS A THRESHOLD LIMIT OF TURNOVER.

Check if form 16 is issued, or form 16A?

Who deducted PF?

Whether there is any contract for the services offered?

No form 16 is not issued as TDS is not deducted

The same company is deducting PF

Not a formal contract. Its a CA firm.

When PF is being deducted, it would be employer-employee relationship...

44ADA can't be applied on salary income

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
13 November 2026
Chartered Accountant - Fresher

Neeraj Bhagat & Co

New Delhi

CA

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details
Company
19 October 2026
Accountants/Articles (Freshers/Experienced)

ADY & CO.

New Delhi

Graduate (Any)

View Details
Company
ARTICLESHIP 25 October 2026
Article Intern (CA Articleship)

Arpan Bohra & Co

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details
Company
02 November 2026
Audit Executive

SRJP & Co LLP

Kochi

CA Inter

View Details