ITR-4 (Sugam) Return Filing for Small Business, Freelancers & Professionals
Filing under the presumptive scheme (Section 44AD / 44ADA / 44AE)? SSA TAX files your ITR-4 online CA-reviewed, error-free and 100% compliant so you skip the books, skip the audit and get your refund faster.
+ Govt. Fees
Overview
What is ITR-4 (Sugam)?
ITR-4, also called Sugam, is the simplified income tax return form for resident individuals, HUFs and firms (other than LLPs) who earn business or professional income and opt for the presumptive taxation scheme. Instead of maintaining detailed books, you declare income at a fixed percentage of your turnover or receipts which is why it's the easiest, fastest ITR for small taxpayers.
Small Businesses
Traders, shopkeepers & proprietors. Income presumed at 6% (digital receipts) or 8% (cash) of turnover.
Professionals
Doctors, CAs, lawyers, engineers, designers, consultants & freelancers. Income presumed at 50% of gross receipts.
Transporters
Owners of up to 10 goods vehicles. Income presumed per vehicle, per month, based on vehicle weight.
The Sugam advantage: No books of accounts, no tax audit, and minimal paperwork just declare presumptive income, claim your deductions and file. Perfect for one-person businesses and the freelance economy.
Updated for this year
New Rules & Changes in ITR-4 for FY 2025-26 (AY 2026-27)
The CBDT has notified the revised ITR-4 form. Here's what's new this filing season and what it means for you.
1. Report small LTCG inside ITR-4
You can now report long-term capital gains under Section 112A up to ₹1.25 lakh (from listed shares & equity mutual funds) directly in ITR-4. Earlier you were pushed to ITR-3 this is a big relief for small investors.
2. New tax regime is the default
The new tax regime applies automatically. To stay on the old regime and claim 80C/80D/HRA, you must opt out by filing Form 10-IEA before the due date.
3. Enhanced presumptive limits
FIf cash receipts are 5% or less, the turnover ceiling rises to ₹3 crore under 44AD and ₹75 lakh under 44ADA rewarding digital, banked businesses.
4. More disclosures
The revised form needs detailed, section-wise deduction reporting (e.g. 80C, 80D, donations) and basic financial details. Accurate data matters more than ever we handle it for you.
Who Can and Cannot File ITR-4
You CAN file ITR-4 if you are
You CANNOT use ITR-4 if you
Difference Between ITR Forms in India (AY 2026-27)
A quick guide to which Income Tax Return form applies to you so you file the right one the first time.
| ITR Form | Who should file | Business income? | Capital gains? |
|---|---|---|---|
| ITR-1 (Sahaj) | Resident individuals with salary/pension, one house property & other income up to ₹50 lakh | No | LTCG 112A up to ₹1.25L only |
| ITR-2 | Individuals/HUF with capital gains, more than one house property, foreign income/assets no business income | No | Yes |
| ITR-3 | Individuals/HUF with income from business/profession (actual books), or partners in a firm | Yes (regular) | Yes |
| ITR-4 (Sugam) | Residents, HUF & firms (non-LLP) under presumptive tax (44AD/44ADA/44AE), income up to ₹50 lakh | Yes (presumptive) | LTCG 112A up to ₹1.25L only |
| ITR-5 | LLPs, partnership firms, AOPs, BOIs & similar entities (not companies/trusts) | Yes | Yes |
| ITR-6 | Companies (other than those claiming exemption under Section 11) | Yes | Yes |
| ITR-7 | Trusts, charitable institutions, political parties & bodies claiming exemption | Specific | Specific |
How It Works
ITR-4 Registration & Filing Process - Step by Step
New to the e-filing portal? Here's the full journey, and exactly where SSA TAX takes over.
Register / log in on the Income Tax e-filing portal
First-time filers register at incometax.gov.in using PAN (which acts as the user ID). Ensure your PAN is linked with Aadhaar and your bank account is pre-validated for refunds.
Share your details with SSA TAX
Fill our quick form or WhatsApp us. Send PAN, Aadhaar, turnover/receipts summary and bank details that's all we need to begin.
We reconcile 26AS, AIS & TDS
Our experts match your income with Form 26AS and the Annual Information Statement so nothing is missed and no mismatch notice arrives later.
Presumptive income & regime computed
We compute presumptive income (44AD/44ADA/44AE), apply eligible deductions, and compare old vs new regime to minimise your tax.
CA review & e-filing
A qualified professional reviews the draft ITR-4, you approve, and we e-file it on the portal accurately and on time.
e-Verify & get your ITR-V
Verify within 30 days via Aadhaar OTP/net-banking. We confirm processing and follow up on your refund until it's credited.
Documents Required for ITR-4
- PAN & Aadhaar (linked)
- Bank account statements & IFSC
- Turnover / gross receipts summary
- Form 26AS & AIS / TIS
- TDS certificates (Form 16 / 16A)
- Investment & deduction proofs (80C, 80D, etc.)
- Rent receipts (if claiming HRA, old regime)
- Vehicle details (for transporters under 44AE)
Due Date & Late Fees (AY 2026-27)
| Original return (non-audit) | 31 July 2026* |
| Belated / revised return | up to 31 December 2026 |
| Late fee (income up to ₹5 lakh) | ₹1,000 |
| Late fee (income above ₹5 lakh) | ₹5,000 |
| Interest on unpaid tax | Section 234A/B/C |
What We Do Differently from Other Filing Portals
Most portals just push your numbers through software. We treat your return like a CA firm should reviewed, optimised and backed by people you can actually reach.
Real CA review, not just software
Every ITR-4 is checked by a qualified professional before submission not auto-filed by a bot.
Tax-saving, not just filing
We compare old vs new regime and apply every eligible deduction so you pay the lowest legal tax.
Notice-proof accuracy
26AS/AIS reconciliation means no mismatches "No Errors, No Notices" is a promise, not a slogan.
Lifetime free consultation
Call or WhatsApp a real expert whenever you have a tax question even after filing.
Fast, fully online
From ₹299 and 100% paperless. Most returns filed within 24–48 hours of receiving documents.
Year-round partner
Advance tax, TDS, GST and planning under one roof we grow with your business, not just at deadline.
ITR-4 Filing Packages
Transparent, all-inclusive pricing. First-time filers get 10% OFF.
Freelancer / Professional
44ADA filing with deduction planning & AIS reconciliation.
ChooseFrequently Asked Questions
ITR-4 Return Filing Frequently Asked Questions
Answers to the most common questions our investors and salaried clients ask about ITR-2.