ITR filing · ₹1,500
ITR-4 (Sugam) — presumptive business income
Presumptive tax · turnover up to ₹2 Cr · professionals up to ₹50L
Simplified filing for small businesses and professionals under presumptive taxation — no full audit trail required in most cases.
Who this is for
- Small business u/s 44AD (turnover up to ₹2 crore)
- Professionals u/s 44ADA (receipts up to ₹50 lakh)
- Transport business u/s 44AE (up to 10 vehicles)
- Also salary or one house property alongside
Not eligible if
- Capital gains income
- More than one house property
- Foreign income or assets
- Directors or unlisted equity shares
How it works
- Book & share turnover / receipts summary
- CA applies presumptive rates and checks eligibility
- You approve before e-filing
- Acknowledgment + computation delivered
Documents you'll need
- Turnover or gross receipts statement
- Bank statements
- Form 16 (if salaried)
- Vehicle RC (for 44AE transport)
Common questions
- Can I switch from ITR-3 to ITR-4?
- Only if you meet presumptive eligibility — we'll confirm on review.
- Is GST filing bundled?
- GST is separate — see our GST services page.