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Income Tax Services

ITR-4 Sugam Filing

Estimated timeline *2–3 Working Days for Filing

Estimated delivery

Timeline conditions

Your presumptive-income return Allow 1–2 working days for Basic, 2–3 for Standard and 3–5 for Premium after complete receipts, cash/digital breakup, tax credits, financial particulars and approvals are ready. Each plan covers one eligible taxpayer and one assessment year. We check residency, activity, income sources and the year’s form/presumptive eligibility first. Basic covers receipts up to ₹20 lakh; Standard covers above ₹20 lakh to ₹50 lakh. Premium covers the stated eligible business scope up to ₹2 crore, or specified professionals up to ₹75 lakh only where the statutory cash condition is satisfied. These are commercial limits; a higher tier cannot make an ineligible taxpayer eligible. Commission, brokerage and every self-described freelancer do not automatically qualify. The plan includes the applicable presumptive computation and ITR-4 financial particulars, not full Trading/P&L/Balance Sheet preparation or certification. Standard adds the listed GST/receipt checks and one pre-filing mismatch round; Premium adds its permitted income schedules and clarification call, subject to form eligibility. Books, full financial statements, audit/UDIN, GST/TDS filings, DSC, separate statutory forms or regime-election applications, registrations, other ITR forms, notices, revised/updated returns and extra years/taxpayers are separate. If a different form or audit is required, we will explain the revised scope before proceeding. Tax, interest, late charges and applicable tax on our fee are extra. Refund amount and processing date are not guaranteed. Before we begin The estimate starts after payment, complete readable records, required access and your approval. Working days are Monday to Friday, excluding public holidays. Missing information, pending OTP/DSC verification, your response or portal downtime may pause the work. We will let you know if delivery needs to be revised. Please tell us about any legal deadline before ordering. Booking does not extend that deadline; urgent work needs our written acceptance. Your selected plan sets the work, limits and fee inclusions. Extra work or charges will be agreed with you first. Your statutory rights and our responsibility for the work we undertake remain unaffected.

For eligible resident individuals, HUFs and firms other than LLPs: Eligible for resident individuals, HUFs, and firms declaring presumptive income under Section 44AD, 44ADA, or 44AE.

Report eligible presumptive business or professional income: Declare 6%-8% on gross business turnover or 50% on professional receipts without maintaining full accounting ledgers.

AY 2026-27 allows up to two house properties; all other eligibility rules still apply: Verify AIS/26AS advance tax payments and file your return before the statutory due date without hassle.

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Pricing

Compare plans for ITR-4 Sugam Filing

3 plans available

Basic

₹1,499 /Annually
₹2,49940% off

ITR-4 filing for eligible small businesses and specified professionals with turnover or gross receipts up to ₹20 lakh, including presumptive tax computation and TDS/refund checks.

WHAT'S INCLUDED

5 benefits
  • ✓44AD / 44ADA eligibility and ITR-4 applicability check
  • ✓Business turnover / professional gross receipts review
  • ✓Presumptive income and applicable tax computation
  • ✓AIS, TIS, Form 26AS, savings/FD interest & TDS matching
  • ✓ITR-4 filing, eligible refund check & acknowledgement
⭐Most Popular

Standard

₹2,499 /Annually
₹3,99938% off

ITR-4 filing for businesses and eligible professionals with turnover or receipts up to ₹50 lakh, including 44AD/44ADA computation, GST turnover checks and TDS reconciliation.

WHAT'S INCLUDED

9 benefits
  • ✓44AD / 44ADA eligibility and ITR-4 applicability check
  • ✓Business turnover / professional gross receipts review
  • ✓Presumptive income and applicable tax computation
  • ✓AIS, TIS, Form 26AS, savings/FD interest & TDS matching
  • ✓ITR-4 filing, eligible refund check & acknowledgement
  • ✓Cash, bank and digital receipts classification review
  • ✓GST turnover cross-check from client-provided returns
  • ✓ITR-4 financial particulars and business-code reporting
  • ✓One pre-filing income or TDS mismatch clarification round

Premium

₹3,999 /Annually
₹5,99933% off

ITR-4 filing for eligible businesses with turnover up to ₹2 crore, or specified professionals with receipts up to ₹75 lakh where permitted, with detailed presumptive income review.

WHAT'S INCLUDED

13 benefits
  • ✓44AD / 44ADA eligibility and ITR-4 applicability check
  • ✓Business turnover / professional gross receipts review
  • ✓Presumptive income and applicable tax computation
  • ✓AIS, TIS, Form 26AS, savings/FD interest & TDS matching
  • ✓ITR-4 filing, eligible refund check & acknowledgement
  • ✓Cash, bank and digital receipts classification review
  • ✓GST turnover cross-check from client-provided returns
  • ✓ITR-4 financial particulars and business-code reporting
  • ✓One pre-filing income or TDS mismatch clarification round
  • ✓Expanded business turnover review up to ₹2 crore
  • ✓Eligible 44ADA professional receipts review up to ₹75 lakh
  • ✓Applicable house-property and permitted LTCG schedules
  • ✓Final presumptive-tax review and one clarification call

ITR-4 (Sugam) Filing for Eligible Presumptive Taxpayers

Check presumptive-tax eligibility before choosing ITR-4. We review your entity, activity, receipts, income and exclusions, then prepare the return where eligible. Commercial plan limits do not replace statutory eligibility conditions.

For AY 2026-27, report FY 2025-26 income using the Income-tax Act, 1961 form. TaxQue verifies the eligibility conditions, reconciles supplied records and prepares a draft for review and authorised e-filing. The Department processes the return and determines any refund, adjustment or notice.

What is ITR-4 Sugam Filing?

ITR-4 (Sugam) is an optional simplified return for eligible resident individuals, HUFs and resident firms other than LLPs who report qualifying presumptive business or professional income under sections 44AD, 44ADA or 44AE. For AY 2026-27, total income must generally not exceed ₹50 lakh, with additional restrictions and permitted income types defined by the notified form.

ITR-4 Sugam Filing — ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6, ITR-7 Return Filing — TaxQue

AY 2026-27 form changes: Eligible taxpayers may report income from up to two house properties in the AY 2026-27 ITR-4. The form also allows section 112A long-term capital gains up to ₹1.25 lakh, subject to all conditions.

Presumptive scheme thresholds differ: Section 44AD, 44ADA and 44AE have distinct turnover, receipt, profession or vehicle conditions. The ₹50 lakh total-income ceiling for ITR-4 is separate from those scheme limits.

Original and belated return dates: The original ITR-4 due date for AY 2026-27 was 31 August 2026. The general belated-return deadline is 31 December 2026 or completion of assessment, whichever is earlier; late fee and interest may apply.

Check the official eligibility checklist

ITR-4 is unavailable to certain taxpayers, including non-residents/RNOR, persons with total income above ₹50 lakh, short-term capital gains, company directorship, unlisted equity holdings or foreign assets/income. Confirm every condition using current official form guidance.

Process

How to Get Started

1

Step 01

1. Check whether ITR-4 fits the taxpayer

Confirm residence, taxpayer type, income sources, presumptive-tax section and AY 2026-27 exclusions.

  1. 1Check total income, business/profession type and any capital-gains, foreign-income or other disqualifying fact.
  2. 2Confirm the correct presumptive section: 44AD, 44ADA or 44AE, where eligible.
2

Step 02

2. Reconcile books and prepare the simplified return

Review turnover or receipts, bank records, tax credits and declarations against the selected presumptive scheme.

  1. 1Reconcile Form 26AS, AIS/TIS, TDS certificates and advance-tax payments.
  2. 2Check current form instructions and validation rules before sharing the draft.
3

Step 03

3. Review, submit and complete verification

Share a reviewable draft, submit after client approval and complete the prescribed e-verification.

  1. 1Track the acknowledgement and return status, then review any intimation or notice.
  2. 2Retain sales, expense, bank and tax-payment records supporting the presumptive disclosures.
Documentation

Documents Required for ITR-4 Sugam Filing

Use the AY 2026-27 form checklist. Documents are usually retained as support rather than attached with the return; the exact records depend on the chosen presumptive scheme and other income.

Swipe horizontally to view table👉
Information groupExamplesPreparation note
Identity and bank detailsPAN, Aadhaar or other identity details, bank account information and authorised e-verification method.Confirm the bank account is valid and pre-validated where required for refunds.
Business or professional receiptsSales/fee summaries, invoices, bank statements, cash receipts and GST summaries, where applicable.Reconcile gross receipts to the selected section and digital/cash receipt mix.
Other income and deductionsSalary, interest, house-property, capital-gains and deduction statements, where eligible for ITR-4.Check that all income sources are allowed in ITR-4 and are reported under current instructions.
Tax credit and payment recordsForm 26AS, AIS/TIS, TDS certificates and advance-tax/self-assessment challans.Reconcile tax credits and payments before e-filing.
Presumptive scheme supportBooks or summaries supporting turnover, professional receipts, vehicle ownership and any section 44AD/44ADA/44AE claim.Keep records to substantiate presumptive declarations and eligibility if requested.
Due Date

ITR-4 Filing Dates and AY 2026-27 Changes

The AY 2026-27 due date for ITR-4 was 31 August 2026. A belated return may generally be filed by 31 December 2026 or before assessment completion, whichever is earlier, with applicable late fee and interest. Check the portal for case-specific eligibility, notices and current options.

Swipe horizontally to view table👉
MilestoneWhat determines itImportant note
Original return31 August 2026 for ITR-4, per the official AY 2026-27 guidance.Check whether the return has already been filed and verified.
Belated returnGenerally by 31 December 2026 or before completion of assessment, whichever is earlier.Late fee under section 234F and interest may apply.
Revised returnIf an error is found, a revised return may be available within the section 139(5) time limit for AY 2026-27.Check current portal availability and whether assessment has been completed.
AY 2026-27 form and utilityThe official portal provides current ITR-4 instructions and utility for AY 2026-27.Use the latest version and validate PAN, bank and income details before submission.
VerificationComplete prescribed e-verification or submit ITR-V within the permitted time after filing.An unverified return may not be treated as valid. Follow current portal instructions.
AY 2026-27 form changesITR-4 permits eligible filers to report up to two house properties for AY 2026-27; other eligibility restrictions still apply.Use the official FAQ and notified form to confirm any other income exclusion.
Threshold

ITR-4 Eligibility Limits and Presumptive Schemes

ITR-4 has a total-income eligibility ceiling of ₹50 lakh and is available only to specified resident taxpayers with presumptive income under sections 44AD, 44ADA or 44AE. Separate gross-receipt limits and exclusions apply. For AY 2026-27, the form allows up to two house properties and section 112A LTCG up to ₹1.25 lakh, subject to all conditions. Confirm current law and official form instructions.

Benefits

Why Choose ITR-4 Sugam Filing

An eligibility-first process helps avoid selecting a simplified return when the taxpayer’s income profile requires another ITR form.

✅

Scheme and form fit checked

Review residence, taxpayer type, income cap and statutory presumptive conditions before drafting.

Income sources reconciled

Check receipts, tax credits and eligible salary, property or other income against the latest ITR-4 rules.

🛡️

Clear filing and verification steps

Receive a reviewable draft, authorised filing support and post-submission tracking.

Eligibility

Who Can File ITR-4 for AY 2026-27

Eligible filers are resident individuals, HUFs and resident firms other than LLPs with total income up to ₹50 lakh and qualifying presumptive income under sections 44AD, 44ADA or 44AE, subject to all form conditions.

1Check all eligibility conditions before choosing Sugam

  • Qualifying income is computed on a presumptive basis under the specified sections, and the taxpayer falls within the permitted type and total-income limit.
  • AY 2026-27 allows up to two house properties and section 112A LTCG not exceeding ₹1.25 lakh, if other criteria are met.
  • ITR-4 is not available in several cases, including non-residents/RNOR, total income above ₹50 lakh, short-term capital gains, company directors, unlisted equity holdings or foreign assets/income. Review the complete official checklist.

ITR-4 vs ITR-3 vs ITR-5

The correct return depends on taxpayer type, residence, business income and eligibility for presumptive taxation.

Swipe horizontally to view table👉
Service elementTaxQue processWhat the client can verify
ITR-4Optional form for eligible resident individuals, HUFs and firms other than LLPs under presumptive sections.Total income up to ₹50 lakh and all AY 2026-27 restrictions must be met.
ITR-3For individuals and HUFs with business/professional income who are not eligible for or do not use ITR-4.Use the form based on actual income and disclosures, not preference alone.
ITR-5For firms including LLPs and other specified entities that are outside ITR-4, ITR-6 and ITR-7.ITR-4 is not available to LLPs; ITR-5 may apply.
Current yearAY 2026-27 includes income earned during FY 2025-26.Use current official forms and validation rules for the assessment year.
Features

ITR-4 (Sugam) Preparation and Filing Support

Support for checking presumptive return eligibility, preparing AY 2026-27 ITR-4 schedules and completing authorised filing and verification steps.

Eligibility before preparation

Check taxpayer type, residence, total-income ceiling and disqualifying income or disclosures.

📄

AY-specific income and form updates

For AY 2026-27, eligible filers can report up to two house properties; use current ITR-4 instructions for all fields.

✅

Draft, file and verify

Review the return before authorised submission and complete e-verification within the prescribed time.

FAQ

Frequently Asked Questions

Quick answers about ITR-4 Sugam Filing

ITR-4 is designed for resident individuals, HUFs, and partnership firms (excluding LLPs) having total income up to ₹50 Lakhs who opt for presumptive taxation under Section 44AD (small businesses), Section 44ADA (professionals like doctors, CAs, lawyers, IT consultants), or Section 44AE (goods carriage transporters). Our team confirms your eligibility in minutes.

Under Section 44AD (businesses), the turnover limit is ₹2 Crores (extended to ₹3 Crores if digital receipts are ≥ 95%). Under Section 44ADA (specified professionals), the gross receipt limit is ₹50 Lakhs (extended to ₹75 Lakhs if digital receipts are ≥ 95%). TaxQue ensures your digital receipts qualify for the higher limit.

Under Section 44AD, you must declare at least 6% on turnover received through digital/banking modes and 8% on cash turnover. Under Section 44ADA for professionals, you must declare at least 50% of gross professional receipts as net taxable profit. You can always voluntarily declare higher profits.

No. The main benefit of ITR-4 under presumptive taxation is complete exemption from maintaining books of accounts under Section 44AA and complete exemption from CA tax audit under Section 44AB. You only need to report gross receipts and simple financial metrics (cash balance, debtors, creditors, stock).

Your ITR-4 is prepared by a dedicated tax expert and verified by a practicing Chartered Accountant. We verify your gross receipts against GST returns, bank statements, and 26AS/AIS to ensure complete compliance.

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