Business code's choosing for filling itr 4


20 July 2019 Dear Expert,
I'm a freelance trainer training ITI students to teach automobile engineering and soft skills.
So while filling ITR-4 SUGAM form (i.e. computation of presumptive income from profession u/s 44ADA), which sector and sub-sector (i.e. business code) I have to select? Whether the Sub-sector ‘Other professional services n.e.c.’ [i.e. Code: 16019] under the Sector ‘Professions’? Or else whether the Sub-sector ‘Technical and vocational secondary/senior secondary education’ [i.e. Code: 17003] under the Sector ‘Educational services’?

Please guide me.

20 July 2019 Before opting 44ADA, please check your eligibility qualification with section 44AA(1).

21 July 2019 Dear Sir,
Thanks for your very quick reply.


21 July 2019 Dear Sir,
Thanks for your very relevant and precise guidance.




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