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File Your ITR-4 (Sugam) With Ease

ITR-4, also known as Sugam, is a simplified Income Tax Return form for eligible Resident Individuals, HUFs and Resident Firms (other than LLPs) whose business or professional income is computed on a presumptive basis under Sections 44AD, 44ADA or 44AE.

For AY 2026-27, ITR-4 is generally available where total income does not exceed ₹50 lakh, along with eligible salary/pension, up to two house properties, agricultural income up to ₹5,000 and Section 112A LTCG up to ₹1.25 lakh.

Eligibility Review

Presumptive Income

Turnover Verification

TDS Reconciliation

House Property Review

Filing & E-Verify

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Overview

What Is ITR-4 (Sugam) & Who It's For?

ITR-4 is a simplified return for eligible taxpayers whose business or professional income is computed on a presumptive basis under Section 44AD, 44ADA or 44AE, instead of detailed actual-expense reporting.

Simplified Presumptive Return

Applicable to eligible Resident Individuals, HUFs and Resident Firms other than LLPs with total income up to ₹50 lakh for AY 2026-27.

Presumptive Business/Professional Income

Covers Section 44AD (eligible business), Section 44ADA (specified professions) and Section 44AE (goods carriages).

Optional, Not Mandatory

ITR-4 is not compulsory merely because a taxpayer qualifies for presumptive taxation — it is an available simplified option.

Documents and tax return forms representing ITR-4 filing

ITR-4 (Sugam)Eligibility & Filing Support

What We Help You With

Complete ITR-4 support — from presumptive-income computation to filing and e-verification.

Eligibility Review

Confirm residential status, income limit and applicable presumptive section.

Presumptive Income Computation

Calculate income under Section 44AD, 44ADA or 44AE based on actual receipts.

Turnover Verification

Reconcile cash, UPI, bank and payment-gateway receipts against reported turnover.

ITR-4

Eligibility
& Filing Support

House-Property Review

Review eligible income from up to two house properties, including loan interest.

AIS / 26AS Reconciliation

Identify mismatches between AIS, TIS, Form 26AS and actual transactions.

Filing & E-Verification

Prepare, submit and complete e-verification of ITR-4 through the e-Filing portal.

Our Services

ITR-4 Filing Services

Choose the review, computation or filing service relevant to your requirement.

ELIG

ITR-4 Eligibility Review

Check residential status, income limit and applicable presumptive section before filing.

44AD

Section 44AD Review

Review eligible business turnover and presumptive income computation.

44ADA

Section 44ADA Review

Review specified professional gross receipts and presumptive income.

44AE

Section 44AE Review

Review eligible goods-carriage business and vehicle-ownership details.

TDS

TDS / TCS Reconciliation

Verify tax deducted/collected against Form 26AS and AIS before it is claimed.

FILE

Filing & E-Verification

Preparation, submission and e-verification of ITR-4 through the e-Filing portal.

Who Can File ITR-4

Who Should File ITR-4?

For AY 2026-27, ITR-4 is available to eligible Resident Individuals, HUFs and Resident Firms (other than LLPs) with total income up to ₹50 lakh. It is commonly relevant for:

Small Business Owners (44AD) Specified Professionals (44ADA) Transport Operators (44AE) Freelancers & Consultants Retailers & Traders Resident HUFs Resident Firms (Other Than LLP)

ITR-4 is optional — a taxpayer eligible for presumptive taxation may still choose another applicable return form.

Clear Expectations

Who Cannot File ITR-4?

ITR-4 has important exclusions. For AY 2026-27, a taxpayer generally cannot use ITR-4 where they:

Are Non-Resident or RNOR, or total income exceeds ₹50 lakh

Have short-term capital gains, or Section 112A LTCG above ₹1.25 lakh

Are a company director, or hold unlisted equity shares

Have foreign assets, foreign income or signing authority in a foreign account

Have agricultural income above ₹5,000, or lottery/racehorse income

Have brought-forward loss or a loss to be carried forward

A taxpayer should not select ITR-4 merely because they run a small business — all eligibility conditions must be checked.

Presumptive Sections

44AD, 44ADA & 44AE at a Glance

For AY 2026-27, the following presumptive-taxation thresholds generally apply.

Section	Applicable To	Threshold
Section 44AD	Eligible business	₹3 crore turnover (≤5% cash), otherwise ₹2 crore
Section 44ADA	Specified professions	₹75 lakh gross receipts (≤5% cash), otherwise ₹50 lakh
Section 44AE	Goods-carriage business	Not more than 10 goods carriages during the year

Agency business, commission/brokerage income and certain other categories are specifically excluded from Section 44AD.

Filing Journey

How ITR-4 Filing Works

From collecting documents to computing presumptive income and completing e-verification.

Collect Documents

PAN, Aadhaar, bank statements, business/professional records, Form 26AS and AIS.

Check Eligibility & Presumptive Section

Confirm ITR-4 conditions and identify 44AD, 44ADA or 44AE.

Calculate Turnover / Receipts

Reconcile cash, UPI, bank and gateway receipts against reported turnover.

Compute Presumptive Income

Apply the applicable presumptive percentage under 44AD, 44ADA or 44AE.

Report Other Income & Deductions

Salary, house property, interest, eligible LTCG and applicable deductions.

Submit & E-Verify

Submit the return through the e-Filing portal and complete verification.

The Filing Process

How We Help You File ITR-4

From eligibility check to a filed and verified return.

Check Eligibility & Collect Documents

We confirm ITR-4 eligibility and help collect PAN, bank statements and business records.

Verify Turnover & Presumptive Section

Turnover/receipts are reconciled and the applicable presumptive section confirmed.

Compute Income & Claim Deductions

Presumptive income and other eligible income/deductions are computed together.

File & E-Verify

The return is submitted through the e-Filing portal and e-verified within the prescribed time.

Documents & Information

What You Should Keep Ready

The exact records required depend on the presumptive section applicable to the taxpayer. Commonly relevant items include:

PAN & Aadhaar

Form 26AS, AIS & TIS

Bank Statements & UPI Records

Sales / Invoice / GST Records

Vehicle / Goods-Carriage Records

Form 16 & Investment Proofs

Document requirements vary by presumptive section — a business owner under 44AD mainly needs sales/bank/GST records, a professional under 44ADA needs invoices and client TDS certificates, while a transporter under 44AE should keep vehicle and freight records ready.

Clear Distinction

ITR-4 vs Other ITR Forms

Selecting the correct form depends on the taxpayer's complete income profile.

Aspect	ITR-4 (Sugam)	ITR-1 / ITR-2 / ITR-3
Applicable To	Eligible presumptive business/professional taxpayers	ITR-1: eligible salaried; ITR-2: no business income; ITR-3: detailed business income
Income Limit	Up to ₹50 lakh	Up to ₹50 lakh (ITR-1), no limit (ITR-2 / ITR-3)
Business Income	Presumptive only (44AD/44ADA/44AE)	Not permitted (ITR-1/ITR-2); detailed reporting (ITR-3)
Capital Gains	Only Section 112A LTCG up to ₹1.25 lakh	All capital gains permitted (ITR-2 / ITR-3)
Residential Status	Resident only	NRI / RNOR permitted (ITR-2 / ITR-3)

The correct return form should be selected only after reviewing the taxpayer's complete income profile and eligibility conditions.

What You Receive

After Your ITR-4 Filing

The exact deliverables depend on the selected service.

ITR-4 Eligibility Review Presumptive Income Computation Turnover / Receipt Verification AIS / 26AS Reconciliation TDS / TCS Reconciliation ITR-4 Preparation Filing Assistance E-Verification Guidance

Once filed and verified, we can retain the acknowledgement, filed return copy and tax-computation record for your reference.

Good to Know Before You File

A quick note on eligibility, accuracy and where the final word rests

ITR-4 eligibility, presumptive-taxation limits and related tax provisions are governed by the Income-tax Act and the notified ITR-4 form for the relevant Assessment Year. This page is for general guidance — please verify the current notified form, and turnover, receipts and deductions should always be reported truthfully and supported by genuine records. The final acceptance, processing or outcome of any return rests with the Income Tax Department.

ITR-4 is optional, not mandatory

Genuine turnover & receipts only

Always check the latest AY conditions

FAQs

Frequently Asked Questions

Clear answers before you file your ITR-4.

ITR-4 is a simplified Income Tax Return for eligible Resident Individuals, HUFs and Resident Firms (other than LLPs) whose business/professional income is computed on a presumptive basis under Section 44AD, 44ADA or 44AE.

For AY 2026-27, ITR-4 is generally available where total income does not exceed ₹50 lakh, subject to all other eligibility conditions.

No. ITR-4 is optional for eligible taxpayers — it is not mandatory merely because a taxpayer qualifies for presumptive taxation.

No. ITR-4 is available only to Resident Individuals, Resident HUFs and Resident Firms other than LLPs.

For AY 2026-27, the threshold is ₹3 crore where cash receipts do not exceed 5% of total turnover; otherwise the threshold is ₹2 crore.

For AY 2026-27, the threshold is ₹75 lakh where cash receipts do not exceed 5% of gross receipts; otherwise it is ₹50 lakh.

Only eligible Section 112A long-term capital gains up to ₹1.25 lakh can be included. Short-term capital gains make ITR-4 unavailable.

No. Company directorship and holding of unlisted equity shares are specific exclusions from ITR-4 eligibility for AY 2026-27.

No. Foreign assets, foreign income and signing authority in a foreign account are specific exclusions from ITR-4 eligibility.

Not necessarily. ITR-4 eligibility and tax-audit applicability are separate questions and should be checked independently.

Yes. The Income Tax Department provides online e-Filing functionality for ITR-4, along with an offline Excel utility for AY 2026-27.

File Your ITR-4 Before the Due Date

Check eligibility, verify turnover and file accurately — before the filing deadline arrives.

Check Eligibility → Collect Documents → Verify Turnover → Compute Presumptive Income → Reconcile AIS/26AS → Submit → E-Verify

Get ITR-4 Filing Assistance