ITR-4 (Sugam) Filing
Simplified income tax return for small businesses and professionals under the Presumptive Taxation Scheme.
Section 44AD • 44ADA • 44AE • Small Business
@ Rs. 699 – 1,399 *
Simplified Compliance · Quick Filing · Expert Reviewed
Also Get Absolutely Free
Presumptive Computation
Turnover Verification
Section 44AD / 44ADA Compliance
CA-Assisted Fast Filing
*Final pricing depends on turnover and complexity of income disclosures.
Who Should File ITR-4?
ITR-4 is ideal for small businesses and professionals opting for presumptive taxation.
Key Benefits
Simple compliance under Presumptive Taxation
No detailed books required
Lower compliance burden under 44AD/44ADA/44AE
CA-assisted filing to avoid mistakes
Who Should File ITR-4
Resident Individuals, HUFs, or Firms (other than LLP)
Total income up to ₹50 Lakh
Opting for Presumptive Taxation Scheme
Income from Salary / House Property allowed
Documents Required
PAN & Aadhaar
Form 26AS & AIS
Bank statements for turnover
Investment proofs
Who Cannot Use ITR-4
- Income exceeding ₹50 Lakh
- Non-residents
- Directors in companies
- Excess capital gains
Frequently Asked Questions
It allows eligible taxpayers to declare income at a fixed percentage without maintaining books.
Resident Individuals, HUFs, or Firms (other than LLP) opting for presumptive taxation.
No, LLP must file ITR-5.
Yes, to determine turnover and presumptive income.