Which itr form a non-specified professional has to file

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Deepak (Querist)
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23 August 2019 Respected Expert,

I’m a resident (i.e. resident and ordinarily resident). I got a temporary job (i.e. for 1 month period) as a FREELANCE Trainer to train ITI students to teach the work culture and soft skills. My client (i.e. employer) has deducted TDS from the payment (i.e. consolidated professional charges) under SECTION 194J. Which ITR form I have to file to get the refund of the TDS? ITR-3 or ITR-4?
I enquired so, because a Freelance TRAINER can’t adopt Presumptive Taxation Scheme of SECTION 44ADA as he/she won’t fall under either Legal profession or Medical profession or Engineering profession or Architectural profession or profession of Accountancy or profession of Technical consultancy or profession of Interior decoration or profession of Advertising or such other profession as is notified by the CBDT for the purposes of section 44AA (i.e. profession of Authorised Representative, profession of Film artist, profession of Company secretary, and profession of Information technology).
A freelance trainer also can’t adopt Presumptive Taxation Scheme of SECTION 44AD as he/she is not running a business. Because section 44AD is for BUSINESS and not for NON-SPECIFIED PROFESSION. Hence does a person who is engaged in a profession other than ‘those professions as prescribed under SECTION 44AA(1)’ will have to file ITR-3 form?

Please guide me and clear my doubt.

swasti

swasti (Expert)
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23 August 2019 In my opinion, you can fill ITR-4 also as you as a freelancer are a professional giving technical consultancy.

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Deepak

Deepak (Querist)
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25 August 2019 Dear Expert,

Thanks for your very quick and precise reply.

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Deepak

Deepak (Querist)
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25 August 2019 Dear Expert,

Thanks for your very quick and precise reply. That means, I can adopt Presumptive Taxation Scheme of SECTION 44ADA. So I can file ITR-4 under Technical Consultancy service (i.e. Engineering and Technical CONSULTANCY – Business Code 16005) in the ‘computation of presumptive income from PROFESSION under section 44ADA’.

But my doubt is, Does ‘the freelance trainer who trains ITI students TO TEACH work culture and soft skills’ will fall under the meaning of ‘Technical Consultancy (i.e. Technical Consultancy service)’? That means, Whether ‘the Freelance TRAINER who trains ITI students to TEACH work culture and soft skills’ comes under ‘the profession of TEACHING’ or ‘the profession of TRAINING’ or else ‘the profession of CONSULTANCY (i.e. the profession of Technical CONSULTANCY)’? I’m enquiring so, because here I didn’t give an ADVISORY service (i.e. giving an expert Advice/Opinion/Recommendation or Counselling). But merely taught the ITI students the work culture and soft skills.

Kindly clarify my doubt.