Festive Savings Are Here. Get 10% OFF on All CCI Pro Plans. Subscribe Now!

ITR for doctors who worked on contract basis in a Govt institute

959 views

Save Share

Krishna Mohan

23 Points Posted on 29 July 2022

Hi,

I am a doctor and till the last financial year I have been filing returns with ITR-4 and using 44ADA provision for presumptive income.

Last year I joined a Govt institution as a student for a course. I was paid a stipend during this period. After completing the course, I worked in the same institution on contract basis for 6 months.

My query is whether I am eligible to use the presumptive income provision of 50% for any of these periods, especially when I was working on contract basis.

In my Form 26AS, the amounts for both periods have been paid under Section 192.

Replies (3)

Quick Summary

A doctor working on a contract basis for a government institution after completing a course is seeking clarification on Income Tax Return (ITR) filing. They previously used ITR-4 with the 44ADA presumptive income provision for their earnings. The key question is whether this provision is still applicable, especially given that their Form 26AS shows TDS deducted under Section 192, which typically implies salary income.