Income Tax Return (ITR 4) Filing Online
in India
Easily File Income Tax Return (ITR 4) Online for small businesses, professionals, and transporters under the Presumptive Taxation Scheme.
What Is ITR-4 (Sugam) Return Filing?
ITR-4, also known as Sugam, is a simplified Income Tax Return form introduced under the Income Tax Act, 1961. It is specifically designed for taxpayers who have opted for the presumptive taxation scheme under Sections 44AD, 44ADA, or 44AE. The purpose of this form is to reduce the compliance burden on small taxpayers by allowing them to declare income on a presumptive basis rather than maintaining detailed books of accounts. This makes the return-filing process faster, easier, and more convenient, especially for individuals and businesses with relatively straightforward financial structures.The presumptive taxation scheme under Section 44AD is mainly meant for small businesses with a turnover of up to ₹2 crore, while Section 44ADA applies to professionals such as doctors, lawyers, architects, and consultants with gross receipts up to ₹50 lakh. Similarly, Section 44AE caters to owners of goods transport vehicles, where income is declared based on the number and capacity of vehicles owned rather than actual records of income and expenses. By using ITR-4, these taxpayers can declare their income at a prescribed percentage of turnover or receipts and avoid the need for complex accounting, auditing, or detailed expense tracking.ITR-4 is best suited for resident individuals, Hindu Undivided Families (HUFs), and partnership firms (other than LLPs) who earn income from business or profession under the presumptive taxation scheme. However, it is not applicable to companies, LLPs, or taxpayers who have income from capital gains, multiple house properties, foreign assets, or who are directors in companies. In such cases, more detailed forms like ITR-3 must be used.
Why File ITR-4 (Sugam)?
Mandatory for Presumptive Scheme Users
If you opt for Sections 44AD, 44ADA, or 44AE, filing ITR-4 is a legal requirement.
Avoid Audit & Detailed Bookkeeping
Bookkeeping Presumptive scheme lets you avoid maintaining detailed records and undergoing tax audit, provided you meet the criteria.
Get Refunds on TDS
TDS Want to claim excess TDS back? Filing ITR-4 is the only way to receive tax refunds.
Stay Penalty-Free
Late filing can attract penalties up to ₹5,000 and interest under Section 234A/B/C.
Access to Financial Benefits
Filed ITRs are needed for visa, loan applications, tenders, and as income proof.
Who Can File ITR-4?
- Applicable to Resident Individuals, HUFs, and Firms (non-LLPs) with
- Income up to ₹50 lakh
- Business income under Section 44AD (turnover up to ₹2 crore)
- Professional income under Section 44ADA (gross receipts up to ₹50 lakh)
- Transport income under Section 44AE (own ≤10 goods vehicles)
- You may also file if you have:
- You may also file if you have:
- Income from one house property
- Income from other sources (like interest)
Who Cannot File ITR-4?
- Are a Director in a company
- Own unlisted equity shares
- Have income from capital gains or more than one house property
- Have foreign assets or foreign income
- Earn commission, brokerage, or lottery winnings
- Have income taxed at special rates (115BBDA/115BBE)
- Need to carry forward losses
- Want to claim relief under Sections 90/91 or deductions under Section 57 (other than family pension)
- Are liable to audit or have opted out of the presumptive scheme
You're not eligible for ITR-4 if you:
Documents Required for ITR-4 Filing
- Personal Info:
- PAN & Aadhaar Card
- Bank Account Details
- Income Proof:
- Bank Statements
- Details of business turnover or professional receipts
- Vehicle details (for 44AE cases)
- TDS & Tax Paid Info:
- Form 26AS
- Advance tax or self-assessment challans
- Deductions (if applicable):
- Investment proofs for Sections 80C, 80D, etc.
ITR-4 Filing Due Date
- Non-Audit Cases: 15 Sept 2025
- Audit Cases: 31 Oct 2025
- Revised/Belated Returns: 31 Dec 2025
- Updated Return: 12 months from end of assessment year
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Accurate Form Selection
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What Happens After Filing?
- E-Verify Online:
- Use Aadhaar OTP or EVC. If that fails, send signed ITR-V to CPC Bengaluru for completion.
- Track Status:
- Monitor your ITR and refund status via the income tax portal.
- Need a Correction?
- File a Revised Return under Section 139(5).
- Got a Notice?
- Get expert help from YestoBoss to respond correctly.
Structure of ITR-4 Form
- Part A: General Information (PAN, address, contact)
- Part B: Gross Total Income (salary, business, house property, others)
- Part C: Deductions (80C, 80D, 80E, etc.) & Taxable Income
- Part D: Tax Computation (tax, surcharge, cess, advance tax, refunds)
Schedules:
- Schedule IT: Advance/self-assessment tax
- Schedule TDS/TCS: TDS on salary & other income
- Schedule 44AD/44ADA/44AE: Details under presumptive schemes
Annexure-less Filing
No documents required to be attached. Keep all proofs handy
Penalty for Late Filing ITR-4
| Total Income | Late Fee |
|---|---|
| Below ₹5 lakh | ₹1,000 |
| Above ₹5 lakh | ₹5,000 |
Additional charges: 1% monthly interest on due taxes. Late filing may lead to:
- Loss of refund
- Disallowed loss carry forward
- Legal notices or scrutiny
FAQ
Got Questions? We’ve Got Clear Answers
Find quick, reliable answers to your most common questions here
No. ITR-4 is not applicable to LLPs. It is meant only for individuals, HUFs, and firms (other than LLPs) under the presumptive income scheme.
ITR-4 can be filed by individuals, HUFs, and non-LLP firms having presumptive income under section 44AD (₹2 crore limit), section 44ADA (₹50 lakh limit), or section 44AE (10 vehicles limit), with total income not exceeding ₹50 lakh.
No. If you have capital gains income, you must file ITR-3
Yes. But if you opt out after using presumptive taxation, you cannot opt in again for 5 years (Section 44AD rule).
No. Under the presumptive scheme, maintaining books is not mandatory.
