ITR-4 (Sugam) is one of the easiest return forms for small taxpayers under the Presumptive Taxation Scheme (Sections 44AD, 44ADA, and 44AE).
It’s ideal if you don’t maintain detailed books but want to stay fully compliant.

Who Can File ITR-4

✅ Resident individuals, HUFs, or firms (except LLPs) with:

• Business turnover ≤ ₹2 crore (Section 44AD).

• Professional income ≤ ₹50 lakh (Section 44ADA).

• Transport business (≤ 10 vehicles under 44AE).

Documents Required

• Form 26AS / AIS

• Bank statements

• Turnover declaration

• Vehicle ownership documents (for 44AE)

How to File ITR-4

1️⃣ Log in to incometax.gov.in.
2️⃣ Choose File → AY 2025–26 → ITR-4 (Sugam).
3️⃣ Confirm personal and business details.
4️⃣ Select the presumptive section (44AD/44ADA/44AE).
5️⃣ Enter total turnover or gross receipts.
6️⃣ Declare presumptive income (e.g., 8%, 6%, or 50%).
7️⃣ Add other income (interest, rent, etc.).
8️⃣ Review tax summary and pay if due.
9️⃣ Submit and e-verify.

Advantages of ITR-4

✅ No need to maintain detailed accounts.
✅ No audit required (subject to turnover limits).
✅ Simplified return with fewer schedules.

Conclusion

If you’re a freelancer, consultant, or small trader with simple finances, ITR-4 helps you stay compliant with minimal effort.

Continue reading:
→ Presumptive Taxation Scheme Explained (44AD, 44ADA, 44AE)
→ Advance Tax Explained
→ How to File ITR-3 for Professionals