Need some clarification regarding ITR filing for my situation
I worked as a salaried employee in India till April 20, 2025 and received salary in INR. After resigning, I also received F&F settlement in May.
From April 20, 2025 onwards, I started working for a US-based company on a contract basis and receive payments in USD as foreign remittances. Total receipts from this contract work for FY 2025-26 are expected to be below ₹20 lakh.
My doubts are:
Should I file ITR-3 or ITR-4?
Can I still opt for presumptive taxation under Section 44ADA even though I also had salary income earlier in the same financial year?
If using 44ADA, do I need to maintain/present invoices and proof of foreign remittance even if income is below ₹20 lakh?
Is GST registration mandatory in this case for export of services under ₹20 lakh?
Any additional compliance for receiving foreign income (FIRC, LUT, etc.)?
Would appreciate guidance from people in similar remote contractor/freelancer situations.