{"id":35179,"date":"2023-08-01T13:21:42","date_gmt":"2023-08-01T07:51:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=35179"},"modified":"2023-08-10T06:27:51","modified_gmt":"2023-08-10T00:57:51","slug":"income-tax-clarification-under-profits-gains-from-business-and-professions","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/income-tax-clarification-under-profits-gains-from-business-and-professions\/","title":{"rendered":"Income tax clarification under &#8220;Profits &amp; Gains from Business and Professions&#8221;"},"content":{"rendered":"<p><em>Regularly, I follow your website\u2019s \u201cQuestions &amp; Answers\u201d blog and benefitted a lot which is knowledge-enhancing. <\/em><\/p>\n<p><em>\u00a0<\/em><em>I am a salaried person. \u00a0If I do also <\/em>freelance<em> work in Animation &amp; Graphic Designing for 2-3 months only during a FY not as a \u201cProfessional\u201d but as an Amateur and earn around 1,00,000\/-. If my client also deducts TDS from my Fees payments u\/s. 194J and remitted to the IT deptt. <\/em><\/p>\n<p><em>Kindly clarify the following points :-<\/em><\/p>\n<ol>\n<li><em>Whether my receipts from freelancing comes under \u201cSpecified Professions\u201d u\/s. 44AA ?<\/em><\/li>\n<li><em>Which ITR form should I file, ITR-3 or ITR-4 ?<\/em><\/li>\n<li><em>What will be the current Business or Profession Code for ITR Filing as per IT Act ?<\/em><\/li>\n<\/ol>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[175,61,1026],"class_list":["post-35179","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-business-income","qa_tag-profits-chargeable-to-tax","qa_tag-return-of-income"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/35179","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=35179"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35179"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=35179"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=35179"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=35179"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}