Resident Individual / HUF / Firm
Excluding LLPs. NRIs and companies cannot use ITR-4.
ITR-4 SUGAM FILING
Itr4 Return Filing Registration
Simplified presumptive tax return for small businesses, professionals and goods carriers. No books of account, no tax audit when income is declared at or above the deemed percentage. Deemed profit calculation, Chapter VI-A claims, 26AS/AIS reconciliation. For resident individuals, HUFs and partnership firms (excl. LLPs).
DedicatedExpert Assistance
No BooksNo Audit (if ≥ deemed %)
44AD · 44ADA · 44AECovered
SMALL BUSINESS · PROFESSIONALS · CARRIERS
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SAMPLE
Tax Filing / TAN Certificate
Income Tax Department — sample acknowledgement / certificate
Illustrative sample. Your official certificate is issued after approval.
01
Presumptive Only
Deemed % of turnover/receipts — no actual P&L or Balance Sheet required
02
No Books · No Audit
When income is declared at or above the prescribed percentage
03
44AD · 44ADA · 44AE
Business, specified professionals and goods carriage schemes
04
Total Income ≤ ₹50 L
And other conditions — capital gains or multiple HP may push you to ITR-3
OVERVIEW
What is ITR-4 Sugam?
ITR-4 Sugam is the simplified income tax return form for taxpayers who opt for the presumptive taxation scheme under Sections 44AD, 44ADA or 44AE of the Income Tax Act, 1961. “Sugam” means simplified — it removes the need for detailed books, P&L and Balance Sheet when you declare income at the deemed percentage.
It is available to resident individuals, HUFs and partnership firms (excluding LLPs). Under 44AD, deemed profit is 8% of cash turnover and 6% of digital turnover (limits ₹2 crore / ₹3 crore with 95%+ digital). Under 44ADA, 50% of gross receipts for specified professionals (limits ₹50 lakh / ₹75 lakh with 95%+ digital). Section 44AE covers goods carriers with up to 10 vehicles. Total income must not exceed ₹50 lakh for ITR-4 eligibility in typical cases.
Form
ITR-4 (Sugam)
Applicable To
Resident individuals · HUFs · firms (excl. LLPs)
Books / Audit
Not required if ≥ deemed %
Due Date (Typical)
31 July of AY
SCHEMES
44AD · 44ADA · 44AE
| Parameter | 44AD (Business) | 44ADA (Profession) | 44AE (Goods Carriage) |
|---|---|---|---|
| Who | Eligible businesses | Specified professionals | Plying / hiring goods carriages |
| Limit | ≤ ₹2 Cr (₹3 Cr if 95%+ digital) | ≤ ₹50 L (₹75 L if 95%+ digital) | ≤ 10 vehicles |
| Deemed profit | 8% cash / 6% digital | 50% of receipts | Per vehicle (tonnage / fixed) |
| Books / audit | Not required if ≥ % | Not required if ≥ 50% | Not required if ≥ deemed |
Deemed % is a minimum. Declare higher actual profit if applicable. Declaring below the % with income above exemption can force books + tax audit and ITR-3.
ELIGIBILITY
Who Can File ITR-4?
Within Turnover Limits
44AD / 44ADA / 44AE limits met; digital vs cash bifurcation applied correctly.
Total Income ≤ ₹50 Lakh
If total income exceeds this, ITR-3 (or another form) is typically required.
No Capital Gains / Multiple HP
Capital gains or income from more than one house property generally disqualify ITR-4.
COMPARISON
ITR-4 vs ITR-3
| Aspect | ITR-4 (Presumptive) | ITR-3 (Regular) |
|---|---|---|
| Basis | Deemed % of turnover/receipts | Actual profit from books |
| Books | Not required | Required (P&L + Balance Sheet) |
| Tax audit | Not required if ≥ deemed % | May apply under Section 44AB |
| Expense claims | No separate expense deductions | Actual expenses (Ss 30–37) |
| Best for | Small business / professionals within limits | Those claiming actual expenses or above limits |
DOCUMENTS
What You Need
1. Bank Statements
Business accounts to verify turnover/receipts and digital vs cash split.
2. GST Returns (if any)
GSTR-1 / GSTR-3B to cross-check declared turnover for GST-registered taxpayers.
3. Form 26AS & AIS
Tax credit and Annual Information Statement for reconciliation.
4. PAN & Aadhaar
For login and e-verification.
5. Deduction Proofs
Chapter VI-A (80C, 80D, etc.) if claiming under the applicable regime.
6. Salary / Other Income
Form 16 or interest certificates if you have salary, pension or other sources.
PROCESS
How We File Your ITR-4
1. Eligibility Check
Confirm resident status, scheme (44AD/44ADA/44AE), turnover limits and total income ≤ ₹50 lakh.
2. Turnover & Bifurcation
Gross turnover/receipts verified; digital vs cash split applied for correct deemed %.
3. Deemed Profit & Deductions
Presumptive income computed; Chapter VI-A and other allowed claims applied.
4. 26AS / AIS Match
Tax credits and reported income reconciled to reduce mismatch risk.
5. e-File & e-Verify
Return prepared and filed; e-verification support and post-filing notice support.
WHY CHOOSE US
Why Corporate Mart for ITR-4?
Right Scheme First
44AD vs 44ADA vs 44AE and limit checks so you stay within ITR-4 and avoid defective returns.
Digital vs Cash
Correct bifurcation so the 6%/8% (or higher limit) is applied accurately.
26AS / AIS Recon
Credits matched so TDS and reported income align and notice risk stays low.
Advance Tax Note
Presumptive taxpayers typically pay 100% advance tax by 15 March — we flag this in the process.
Eligibility → Turnover → Deemed Profit → Recon → e-File → e-Verify
FAQ
Frequently Asked Questions
Resident individuals, HUFs and partnership firms (excluding LLPs) opting for presumptive taxation under 44AD, 44ADA or 44AE, within the turnover/receipt limits, with total income typically not exceeding ₹50 lakh, and without capital gains or multiple house properties that would require another form.
8% of cash turnover and 6% of digital turnover. The higher ₹3 crore turnover limit applies only if 95% or more of receipts are through banking/digital modes; otherwise the limit is ₹2 crore.
50% of gross receipts for specified professionals (e.g. legal, medical, engineering, accountancy). Receipt limit is ₹50 lakh (₹75 lakh if 95%+ digital).
No, if you declare income at or above the prescribed deemed percentage. If you declare below that and your income exceeds the basic exemption, you may have to maintain books, get a tax audit and file ITR-3.
Typically 31 July of the assessment year for non-audit cases. Confirm the current year date on the Income Tax portal.
Yes. Deductions under Chapter VI-A (e.g. 80C, 80D) can be claimed as applicable, subject to the regime and other conditions.
You should declare the higher actual profit. The deemed percentage is a minimum threshold, not a maximum.
No. LLPs and companies are not eligible for these presumptive schemes under ITR-4. Partnership firms (other than LLPs) can use ITR-4 if other conditions are met.
