If for technical services on which 10% TDS is deducted on 194 Jb - money is received and STCG is also there then which ITR form will be filled.
Can I fill in ITI-3 under presemtive income sec 44aba?
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194JB 10 business and technical services receipt
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File itr 4
Sir capital gain bhi hai
Yes, file ITR 3 with presumptive assessment u/s. 44ADA IT act.
ITR-3, not ITR-4, if there's STCG:
• ITR-4 can't be used if you have capital gains, except LTCG under 112A up to Rs 1.25 lakh (from AY 2025-26). STCG (shares or MF) rules out ITR-4.
• So file ITR-3: business or professional income (you can still use 44ADA or 44AD within ITR-3, in the presumptive rows), plus Schedule CG for the STCG.
• Technical services receipts with 194J(b) TDS at 10% are typically professional (technical consultancy is a specified profession), so 44ADA applies if receipts are up to Rs 75 lakh.
• Claim the 194J TDS in Schedule TDS2.
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