ITR-4

ITR for presumptive-taxation businesses and professionals (Sugam).

What is ITR-4?

ITR-4 (Sugam) is for businesses opting for Section 44AD (8% / 6% of turnover up to ₹3 cr) or Section 44ADA (50% of receipts up to ₹50 lakh). No books required. Cannot be used if turnover exceeds presumptive limits.

Who needs ITR-4?

Small businesses + professionals using 44AD / 44ADA.