ITR-4 Sugam — Presumptive 44AD / 44ADA / 44AE Filing Guide

ITR-4, officially called Sugam, is the return form for a resident individual, HUF or firm (other than an LLP) with total income up to ₹50 lakh that declares business or professional income on a presumptive basis under Section 44AD, 44ADA or 44AE. Because profit is presumed at a fixed percentage of turnover, no books of accounts or balance sheet detail is required.

1. Confirm you are within the presumptive limits: ₹3 crore turnover under 44AD when cash receipts are 5% or less, ₹75 lakh professional receipts under 44ADA, or up to 10 goods vehicles under 44AE.
2. Log in at incometax.gov.in and start e-File › Income Tax Returns › File Income Tax Return for the relevant assessment year.
3. Select ITR-4 (Sugam) and choose the tax regime. The new regime is the default.
4. Enter turnover separately for digital and cash receipts — the 6% presumed profit applies only to digital receipts; cash receipts are presumed at 8%.
5. Reconcile the turnover you declare with the total outward supply in your GST returns. A mismatch is the fastest route to a 143(1)(a) intimation.
6. Add salary, house property and other-sources income, then claim eligible Chapter VI-A deductions if you are on the old regime.
7. Verify advance tax. Presumptive taxpayers pay the entire advance tax in one instalment by 15 March; missing it attracts interest under Section 234C.
8. Submit and e-verify within 30 days through Aadhaar OTP, net-banking or a pre-validated bank account.

ITR-4 is filed electronically. The blank ITR-4 Sugam PDF and its official instructions for each assessment year are published on the Income Tax Department portal under Downloads › Income Tax Returns, alongside the Common Offline Utility that generates the JSON you upload. Your filed copy and ITR-V acknowledgement are available under e-File › Income Tax Returns › View Filed Returns.

Prefill brings in TDS under 194C, 194H, 194J and 194Q, plus interest and dividend from AIS. It does not know your turnover — that comes from your own books, bank credits and GST returns. Reconcile bank credits, GST outward supplies and AIS before deciding the turnover figure you declare.

• Small businesses under 44AD (turnover ≤ ₹3 Cr, cash ≤ 5%)
• Professionals under 44ADA (receipts ≤ ₹75L)
• Goods-carriage owners under 44AE (≤ 10 vehicles)
• Resident individuals / HUFs / firms (non-LLP)
• Total income up to ₹50 lakh

• Turnover / receipts above threshold
• Anyone with capital gains
• Directors / unlisted-equity holders
• LLPs and companies
• Foreign asset / income holders

• Bank statement
• GST returns
• Gross receipts / turnover register
• Advance tax challans
• TDS certificates
• 26AS + AIS

• Indore jeweller with ₹1.8 Cr turnover (95% digital) — 44AD 6% profit in ITR-4.
• Delhi CA with ₹52L receipts — 44ADA 50% profit in ITR-4.
• Chennai transport with 4 lorries — 44AE ₹7,500/tonne/month in ITR-4.

• Cash sales > 5% but claiming 6% under 44AD (only 8% allowed)
• Above ₹75L for 44ADA / ₹3 Cr for 44AD
• GST vs ITR-4 turnover mismatch
• Missing advance-tax instalments (15/45/75/100%)
• Declaring lower than presumptive without audit