ITR Filing 2025: Business Turnover Cash + Digital Bifurcation Kaise Dikhaye?

Income Tax Return file karte waqt business turnover ka sahi bifurcation (cash vs digital transactions) dikhana aaj ke time me bahut important hai. CBDT ne AY 2017-18 se hi clear kar diya tha ki jo bhi assessee presumptive taxation under section 44AD/44ADA choose karte hain, unko apne turnover ko cash receipts aur digital receipts ke hisaab se alag dikhana hoga.

Table of Contents

• Cash + Digital Bifurcation Kyu Zaruri Hai?
• Cash aur Digital Receipts Ka Definition
• Kaunse ITR Forms Me Bifurcation Show Karna Padta Hai?
• Step-by-Step Filing Process
• Presumptive Taxation Rules
• FAQs

Cash + Digital Bifurcation Kyu Zaruri Hai?

Government ka main motive cashless economy promote karna hai. Isi liye ITR me bifurcation compulsory kiya gaya hai taaki cash aur digital transactions ka clear record ho. Agar aap galat ya incomplete figures dete ho to department notice bhej sakta hai.

Cash aur Digital Receipts Ka Definition

• Cash Receipts: Jo bhi paise cash me mile – sales, services, customer payments.
• Digital Receipts: Bank transfer (NEFT/RTGS/IMPS), UPI, debit/credit card, cheque, demand draft.

Kaunse ITR Forms Me Bifurcation Show Karna Padta Hai?

- ITR-3: Agar aap normal books maintain karte ho to schedule BP (Business & Profession) me details dalni hoti hai.
- ITR-4 (Sugam): Presumptive scheme ke liye, cash aur digital turnover ka bifurcation alag alag dikhana compulsory hai.

Step-by-Step Filing Process

1. Bank statement aur cash book alag alag total karke ready karo.
2. ITR form open karke "Gross Receipts" section me bifurcation enter karo.
3. Cash Receipts: total cash received likho.
4. Digital Receipts: bank/online transactions ka total likho.
5. System automatically presumptive % ke hisaab se profit calculate karega (agar ITR-4 use kar rahe ho).

Presumptive Taxation Rules

• Digital receipts: minimum 6% profit declare karna hoga.
• Cash receipts: minimum 8% profit declare karna hoga.
• Agar actual profit zyada hai to aap higher figure declare kar sakte ho.

FAQs – Business Turnover Bifurcation

Q1. Kya har business ko bifurcation dena zaruri hai?

Haan, agar aap ITR-4 me presumptive taxation opt kar rahe ho to mandatory hai. ITR-3 me bhi business receipts details deni hoti hai.

Q2. Agar saara turnover cash me hai to kya kare?

Aapko saara amount cash receipts column me dikhana hoga aur presumptive profit 8% se calculate hoga.

Q3. Agar saari sales UPI / bank transfer se hai to kya hoga?

To aap digital receipts me 100% amount dikhayenge aur profit minimum 6% hoga.

Conclusion: ITR filing me cash aur digital turnover ka bifurcation dikhana ab sirf formality nahi, balki ek compliance requirement hai. Sahi bifurcation dikhane se aap unnecessary tax notices se bach sakte ho aur presumptive scheme ka fayda easily le sakte ho.

Labels: ITR-4, ITR-3, Cash vs Digital Receipts, Presumptive Taxation, Business Turnover, Income Tax India