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ITR-4 Sugam Filing
(Presumptive Taxation)

Easiest filing for Freelancers, Doctors, and Small Business Owners. Declare just 6% (Business) or 50% (Professional) profit. No Audit or detailed Books required.

31st July

Annual Due Date

50%

Less Compliance

24 Hrs

Expert Filing

Simplify Taxes under Section 44AD/44ADA

File ITR-4

No Audit Required.

ELIGIBILITY UPDATE: Professionals with receipts up to ₹75 Lakhs & Businesses up to ₹3 Crores can now opt for this scheme (if receipts <5% in cash).

Benefits of ITR-4

No Books of Accounts

Relief from maintaining detailed accounting records like P&L and Balance Sheet under the Income Tax Act.

Simplified Form

Sugam (ITR-4) requires minimum data entry compared to ITR-3, making the process faster and less prone to errors.

Tax Savings

Declare income at a presumptive rate (e.g., 6% for digital turnover), often resulting in lower tax outgo for small traders.

Filing Plans

Select the plan based on your income source. CA Assistance included.

Professionals

₹4,899 /yr Section 44ADA
  • Doctors, Engineers, CAs, Tech
  • Declared Profit: 50%
  • Receipts upto ₹75 Lakhs
  • Filing ITR-4
Select Plan

Small Business

POPULAR
₹4,899 /yr Section 44AD
  • Traders & Manufacturers
  • Profit: 6% (Digital) / 8% (Cash)
  • Turnover upto ₹3 Crores
  • GST Turnover Match
Select Plan

Transporters

₹6,899 /yr Section 44AE
  • Truck Owners (Max 10)
  • Per Ton / Per Month Calc
  • Presumptive Calculation
  • Expert Consultation
Select Plan

Required Data

Provide simple summaries instead of detailed bills:

Turnover/Receipts Summary (As per Bank)
Form 26AS/AIS (For TDS check)
Cash vs Digital receipts breakdown
Investments (For 80C Deductions)
Aadhaar OTP for e-Verification

Filing Steps

1

Upload Summary

Share your total turnover/receipts via our portal or LEDGERS.

2

Compute Profit

We calculate the minimum taxable profit (e.g., 6% or 50%) based on your inputs.

3

Finalize Return

Tax expert reviews eligibility and prepares Form ITR-4.

E-Filing

File with IT Department and generate ITR-V instantly.

Frequently Asked Questions

Who cannot file ITR-4?

Companies (Pvt Ltd), LLPs, individuals with income from more than one house property, lottery income, foreign assets, or those wishing to declare lower profit than the presumptive limit (6%/8%/50%) cannot use ITR-4.

What if I want to declare less profit?

If you want to declare profit lower than the mandatory % (e.g., <50% for doctors), you must maintain books of accounts, get them audited by a CA, and file ITR-3 instead of ITR-4.

Can I change from ITR-3 to ITR-4?

Yes, provided you opt into the Presumptive Scheme for at least 5 consecutive years. If you opt out before 5 years, you are barred from re-entering the scheme for the next 5 years.

Simplify Compliance Today

Opt for Presumptive Taxation and avoid the hassle of bookkeeping.

File Sugam (ITR-4)