hemant Kawalkar (11 Points)
28 June 2024Hi,
Can someone help with following queries regarding swiggy or Zomato delivery agent?
Which ITR type they should opt?
Can these agent avail 44ADA presumptive Income taxation?
CA Anoop Kumar Sharma
(Accounts Manager)
(1760 Points)
Replied 28 June 2024
Section 44ADA of the Income Tax Act is designed for professionals. Delivery agents do not fall under the definition of professionals as specified in the section.
hemant Kawalkar
(11 Points)
Replied 28 June 2024
Appreciate for prompt reply and clarifying regarding 44ADA.
Could you assist which ITR type needs to select (Including capital gain)?
CA Anoop Kumar Sharma
(Accounts Manager)
(1760 Points)
Replied 28 June 2024
As I understand your question, ITR-3 is applicable if the delivery agent has income from business/profession and also capital gains. ITR-4 is not allowed for agents who work on commission.
CAclubindia
