ITR Filing for Individuals with Professional Income (ITR-3 vs. ITR-4): Professionals like doctors, lawyers, consultants, or freelancers typically file ITR-3 if their income exceeds the presumptive scheme threshold or if they don't opt for it, and thus maintain detailed books of accounts. If they opt for the presumptive scheme under Section 44ADA (for gross receipts up to ₹50 lakh for ... https://nipunhub.com