ITR 4 - Return Filing

ITR-4 (Sugam) Return Filing in India

For Small Business Owners, Freelancers & Professionals under Presumptive Taxation — File Easily with SSA TAX Experts

What is ITR-4 (Sugam)?

ITR-4 Sugam is the Income Tax Return form for resident individuals, HUFs, and firms (other than LLPs) who opt for the presumptive taxation scheme under:

• Section 44AD – Small businesses

• Section 44ADA – Professionals (doctors, CAs, designers, etc.)

• Section 44AE – Transporters with commercial vehicles

Under the presumptive scheme, income is declared at a fixed percentage, and no need to maintain books of accounts or audit — making ITR-4 the easiest form for small taxpayers.

Who Can File ITR-4?

You can file ITR-4 if you are:

• A resident individual or HUF

• A proprietor running a small business

• A professional earning up to 50 lakh (CA, doctor, graphic designer, etc.)

• A firm (excluding LLPs) with total turnover ≤ 2 crore (business) or 50 lakh (profession)

• A transporter owning ≤ 10 goods vehicles

Income is presumed at 8% (cash) or 6% (digital) of turnover for businesses and 50% of gross receipts for professionals.

Who Should NOT File ITR-4?

You cannot use ITR-4 if:

• You earn more than 2 crore (business) or 50 lakh (profession)

• You are a non-resident or HUF with foreign assets

• You are a director in a company or hold unlisted equity shares

• You have capital gains, more than one house property, or foreign income

• You want to claim actual expenses or depreciation

ITR-4 Filing Due Date (AY 2024–25)

Income Types Covered in ITR-4

Documents Required for ITR-4 Filing

• PAN & Aadhaar

• Bank statements

• Turnover or gross receipt summary

• Invoices (optional but helpful)

• Form 26AS & AIS

• TDS certificates (Form 16A)

• Rent receipts (if claiming HRA)

• Investment proofs (if claiming deductions)

• Vehicle details (if under 44AE)

Benefits of Filing ITR-4

• No need to maintain detailed books

• No audit required under presumptive scheme

• Fast, simple & low-cost tax compliance

• Eligible to claim deductions under 80C, 80D, etc.

• Easy return processing & faster refunds

Why Choose SSA TAX for ITR-4 Filing?

Experts in Presumptive Taxation (44AD/ADA/AE)
Accurate computation of turnover, income & tax
CA-reviewed return for peace of mind
Help with Form 26AS, AIS & TDS reconciliation
Year-round tax planning & advisory
Affordable pricing & fast filing turnaround

ITR-4 Filing Packages

First-time filers get 10% OFF!

File Your ITR-4 with Ease

Whether you're a small trader, freelance designer, or local business owner, SSA TAX makes ITR-4 filing quick, simple, and accurate.

Call / WhatsApp: +91-9773346539/38/34
Email: info@ssatax.in
Website: www.ssatax.in

100% Compliant Filing
No Errors, No Notices
Guaranteed Acknowledgment

FAQs – ITR-4 Filing

Q1. I earn 30 lakh from business. Can I use ITR-4?
No. ITR-4 is only for turnover up to 2 crore under Section 44AD.

Q2. I’m a freelance content writer earning 18 lakh. Is ITR-4 applicable?
Yes. Use Section 44ADA and file ITR-4.

Q3. Can I claim expenses like rent and internet under presumptive scheme?
No. Under presumptive taxation, expenses are assumed — no separate claims allowed.

Q4. Do I need to keep books if I file ITR-4?
No. One of the main benefits is you don’t need to maintain books or get audit done.