Which ITR for Section 44ADA Professional Income?
Eligible resident individuals or firms other than LLPs using section 44ADA may use ITR-4 when all ITR-4 conditions are met; otherwise, ITR-3 is generally used.
Quick Answer
In practical terms, Eligible resident individuals or firms other than LLPs using section 44ADA may use ITR-4 when all ITR-4 conditions are met; otherwise, ITR-3 is generally used.
Who can use 44ADA?
The Income Tax Department lists specified professions such as legal, medical, engineering or architectural, accountancy, technical consultancy and interior decoration, subject to the statutory conditions.
Which return?
Where the professional income is eligible for presumptive taxation and the taxpayer satisfies ITR-4 conditions, ITR-4 can be considered. Otherwise, ITR-3 is generally applicable.
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