ITR-4 (Sugam) – Complete Guide to Your Income Tax Return

What is ITR-4?

ITR-4, also known as the Sugam Form, is for individuals, Hindu Undivided Families (HUFs), and firms (other than LLPs) who have income from a presumptive business or profession under sections 44AD, 44ADA, or 44AE of the Income Tax Act. It can also include salary, one house property, and other sources income.

Who Can File ITR-4?

You can file ITR-4 if:

  • You are an Individual, HUF, or Firm (not LLP).
  • You have income from:
    1. Presumptive business income under section 44AD or 44AE.
    2. Presumptive professional income under section 44ADA.
    3. Salary / Pension.
    4. One house property.
    5. Other sources (like interest, dividends, etc.).
  • Your total income does not exceed ₹50 lakh.
  • You are a resident taxpayer.

Who Cannot File ITR-4?

You cannot use ITR-4 if:

  • Your income is above ₹50 lakh.
  • You have more than one house property.
  • You have capital gains.
  • You have foreign income or foreign assets.
  • You have income from a regular business (non-presumptive).
  • You are a director in a company or hold unlisted equity shares.

Due Date for Filing ITR-4

  • For non-audit cases: 15th September of the Assessment Year.
  • For audit cases (if applicable under presumptive rules): 31st October of the Assessment Year.
  • Example: For AY 2025-26, last date is 15 September 2025 (non-audit) or 31 October 2025 (audit).

Benefits of Filing ITR-4

  • Simplified filing process for small businesses and professionals.
  • Reduced compliance — no need to maintain detailed books of accounts under presumptive taxation.
  • Helps in loan and tender applications.
  • Legal proof of income.
  • Enables claim of tax refunds.

Documents Required for ITR-4 Filing

  1. PAN Card
  2. Aadhaar Card
  3. Bank statements
  4. Details of presumptive income (as per 44AD/44ADA/44AE rules)
  5. Form 16 / Salary details (if applicable)
  6. Investment proofs for deductions (80C, 80D, etc.)
  7. Previous year’s ITR
  8. Other source income details (interest, dividend, etc.)

ITR-4 Filing Process

  1. Collect all required documents.
  2. Compute presumptive income (percentage of turnover/gross receipts as per the Act).
  3. Add other income sources (salary, house property, etc.).
  4. Calculate total tax liability.
  5. Login to the Income Tax e-filing portal.
  6. Fill the ITR-4 form and verify details.
  7. Submit and complete e-verification.

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