Which itr form to be used

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

24 September 2013 Assessee is typist in district court, type affidavits, deeds etc. He need to file his return as he has to claim tds refund.
So please tell which ITR form is to be used, ITR 1 or 2 ?

CA Parul Saxena

CA Parul Saxena (Expert)
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24 September 2013 ITR-4 to be filed

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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24 September 2013 If he is getting salary and tds deducted under sec 192 then file itr 1 or 2 as applicable.

if providing independent service then file itr4 if tds deducted under sec 194J.

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CA Parul Saxena

CA Parul Saxena (Expert)
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24 September 2013 Mr.tushar can you please tell me if a person is a photographer and running a small photoshop studio in ITR-4 which category to be mentioned under nature of business???????

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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24 September 2013 pls tell me the cateogories which u think is applicable as currently m not having any itr4 at my office.

CA Parul Saxena

CA Parul Saxena (Expert)
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24 September 2013 you may see on the internet.......it will come under profession others or service others

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CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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24 September 2013 Check whether the tds deducted was under sec 194J then under professional service only.

CA Parul Saxena

CA Parul Saxena (Expert)
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24 September 2013 no tds deducted as he is a small businessman

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CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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24 September 2013 if he is not registered with service tax authorities and no tds deducted then it will be other services only.

but having business of photography comes under professional service in my opinion as evry1 cant be that perfect in getting photography done as perfect like them.

CA Parul Saxena

CA Parul Saxena (Expert)
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24 September 2013 My view is this should come under profession others....

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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24 September 2013 yes u go ahead and select professional service others but then q will be raised over sec 194J as to why no tds was deducted, whether small or big business if the aseessee is providing service which fits in the definition of a 'professional' the sec 194J is attracted.

CA Parul Saxena

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24 September 2013 so whats your advise in this matter he is a small businessman earning app.2 lacs p.a.

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CA Parul Saxena

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24 September 2013 tds is not deducted as he is engaged in photography of marriages or some special occassions......

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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24 September 2013 I said earlier that turnover doesnt decide nut the source of income and the nautre of service provided shall decide the selection of either - 'professional or others'
i think first u confirm ur client as to y no tds deducted as he gave professional services and then accordignly u must select.

in my veiw when no tds deducted in PY2012-13 then u need to select other service else during assessment ito will really trouble u and initiate further proceedings as act is not complied and you are representing.

CA Parul Saxena

CA Parul Saxena (Expert)
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24 September 2013 I told you the reason of non deduction of tds he is providing service in marriage or parties occasions and family get togethers and they are not supposed to deduct tds

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CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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24 September 2013 In case of marriages also it is a professional service as per definition of profession so now u dedicide accordignly.

CA Parul Saxena

CA Parul Saxena (Expert)
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24 September 2013 sir i agree that it is profession i just told you the reason of non deduction of tds....

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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24 September 2013 ok i understood.