Is Contractual Labour covered under section 44ADA

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Sir,
Can a Contractual Labour who's TDS is also has been deducted U/s.194J opt to to file ITR 4 Using benifit of Section 44ADA? and if yes, than which business code should that individual select? This is all for A.Y. 2019-20.
Replies (6)

Any qualification of the labourer?

Any reason for the TDS deductiion u/s. 194J? 

Normal qualification.
Instead of giving salary, the term contract labour is used and TDS is deducted u/s.194J.

Labourer without any specific qualification getting TDS deduction u/s. 194J !!!

And CPC accepts blindly the assessment u/s. 44ADA when any suitable code is selected!!

But to select suitable code is a great job... for normal labour work....

If you can do that, you will succeed in assessment.

I would suggest to go with ITR3 ...

it depends on what kind of work you are doing.for example if you are doing construction work then you can't deduct TDS u/s 194j and correspondingly you can't avail benefit of 44 ADA
These are Vedanta Ltd office staff.

Check the contract for nature of work allotted. Can be just labour job!!


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