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How to File ITR-4 Sugam Presumptive 2026

ITR-4 - Presumptive scheme. 8% (digital 6%) of turnover deemed income. Simple, no books required.

📁 Tax ⏱️ 30-45 mins 💰 Free Self-Filing

About This Guide

ITR-4 (Sugam) for presumptive taxation: Section 44AD (business turnover < ₹2Cr) - 8% deemed profit (6% digital), Section 44ADA (profession receipts < ₹75L) - 50% deemed profit, Section 44AE (transport - per vehicle deemed). NO books of accounts required. Simple 1-page form.

Eligibility Criteria

Resident individual/HUF/firm (not LLP)
Business turnover ≤ ₹2Cr (44AD)
Profession receipts ≤ ₹75L (44ADA)
Transport up to 10 vehicles (44AE)
Choosing presumptive scheme
Cannot opt-out for 5 years if opted
PAN + Aadhaar linked

Documents Required

Keep these documents ready before starting application. Missing documents = delayed approval.

PAN, Aadhaar
Bank statements
Total turnover/receipts proof
Form 16 (if salary too)
Capital gains details (separate ITR-2 if any)
Tax audit not required

Step-by-Step Application Process

Follow these steps in order. Each step is critical - skip none.

Calculate Turnover

Total business receipts.

Deemed Profit Calc

8% (6% digital) of turnover for 44AD. 50% receipts for 44ADA.

incometax.gov.in.

File ITR-4

Choose ITR-4 Sugam.

Personal Info

Pre-filled.

Choose Section

44AD / 44ADA / 44AE.

Enter Turnover

Total receipts. Digital vs cash split (44AD).

Auto-Calculated Income

Presumptive profit shown.

Salary/Other Income

If applicable.

Deductions

80C, 80D etc.

Tax Computed

After deductions.

Verify + Submit

Aadhaar OTP.

Key Benefits

Simplest business ITR
No books of accounts
No tax audit (within limits)
Quick processing
Refund faster
Encourages digital (6% vs 8%)
5-year continuity benefit

What Happens After Application?

Refund 30-90 days. Cannot switch to non-presumptive for 5 years if opted (loses benefit).

Frequently Asked Questions

Lower than 8% income?

Then need ITR-3 + tax audit + books. 44AD presumptive doesn't allow lower profit declaration without audit.

44ADA professionals?

CA, CS, Architect, Doctor, Lawyer, Engineer, Interior Decorator, Actuarial, Authorized Representative. Half receipts deemed profit.