ITR-4, also known as SUGAM, is designed for resident individuals, HUFs, and firms (excluding LLPs) who have opted for presumptive taxation under sections 44AD, 44ADA, or 44AE. This form simplifies tax filing by allowing you to declare a fixed percentage of your gross receipts as taxable income.
Under section 44AD, businesses can declare 8% of turnover as profit (6% for digital transactions). Under 44ADA, professionals declare 50% of gross receipts. Under 44AE, transport operators declare fixed income per vehicle. Total income must not exceed ₹50 Lakhs.
Our CA-assisted service ensures you choose the right presumptive section, compute income correctly, and claim all eligible deductions alongside your presumptive income.
We help you choose the right presumptive section (44AD/44ADA/44AE).
Correct computation based on declared percentage of gross receipts.
Claim 80C, 80D, and other deductions over and above presumptive income.
Match TDS credits to avoid mismatches and notices.
Expert advice on whether presumptive is beneficial for you.
Complete CA review and on-time e-filing with acknowledgment.
Keep these documents ready before filing your ITR-4.
Simple 5-step process to file your ITR-4 with expert assistance.
Share your gross receipts, bank statements, and documents.
Our CA determines the best presumptive section for you.
We compute your taxable income and identify deductions.
Verify the computed return and give your approval.
We e-file your ITR-4 and share the acknowledgment.
Find answers to common questions. Still have doubts? Our CA experts are just a call away.
+91-9870326918Presumptive taxation is a simplified scheme where you declare a fixed percentage of your gross receipts as taxable income without maintaining detailed books of accounts. For business (44AD), it is 8% of turnover (6% for digital). For professionals (44ADA), it is 50% of gross receipts.
No, under presumptive taxation, you cannot claim any business expenses separately. The deemed profit (8%/6%/50%) is considered to be after all expenses. However, you can still claim deductions under Chapter VI-A (80C, 80D, etc.).
For business under section 44AD, the turnover limit is ₹2 Crore (₹3 Crore if cash receipts are less than 5%). For professionals under 44ADA, gross receipts should not exceed ₹75 Lakhs. Total income should not exceed ₹50 Lakhs.
Yes, you can opt out, but if you do, you must continue filing regular ITR (not presumptive) for the next 5 years. If your declared profit was below the prescribed percentage and you opt out, a tax audit becomes mandatory.
No, ITR-4 is not applicable for Limited Liability Partnerships (LLPs). LLPs must file ITR-5. ITR-4 is only for resident individuals, HUFs, and firms (other than LLPs).
Yes, you can file ITR-4 even if you have salary or pension income alongside presumptive business income. The form allows reporting income from salary, one house property, and other sources along with presumptive business income.
The due date for ITR-4 is August 31st of the assessment year. For FY 2025-26 (AY 2026-27), the due date is August 31, 2026 for non-audit cases. If tax audit applies, the due date is October 31, 2026. A belated return can be filed until December 31, 2026.
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