u/Standard_Parsley_180

Hi everyone,

I'm an MBBS graduate currently doing my 1-year compulsory rural service bond under the State Government. I need to file my ITR for AY 2026–27.

My monthly remuneration is around ₹60k but payments are released only when the government has budget available. For the previous financial year, from January to March, I had only 13 working days and received about ₹23k, on which TDS of ₹2,300 was deducted.

The remaining salary/remuneration for later months was paid only in July, so it doesn't fall in this assessment year.

My Form 16A mentions the nature of payment as Section 194J.

I'm confused about the following:

1. Should I file ITR-3 or ITR-4?

2. Since Form 16A is under Section 194J, should I show ₹23,226 as professional income, or should I treat it as salary income because I'm working as a government bond doctor?

3. If it has to be shown as professional income, is opting for presumptive taxation under Section 44ADA appropriate in this situation?

I'd really appreciate guidance

Thank you!

I will have to travel to Moodabettu from Udupi..wanted to know a few things from locals:

1. What is the easiest way to reach Moodabettu(Subhash nagar) from Udupi by bus?

2. Approximately how long does the journey take?

3. How is PHC Moodabettu in terms of patient load and facilities?

Any information from people familiar with the area would be very helpful. Thank you.