ITR-4 (Sugam) Return Filing Services
ITR-4 (Sugam) is designed for individuals, HUFs, and firms opting for presumptive taxation under Sections 44AD, 44ADA, and 44AE. At N D Savla & Associates, we simplify your tax filing with accurate reporting, compliance, and maximum tax efficiency.
Who Can File ITR-4?
- Individuals, HUFs, and firms (excluding LLPs)
- Businesses opting for presumptive taxation under Section 44AD
- Professionals opting under Section 44ADA
- Transport businesses under Section 44AE
- Total income up to ₹50 lakh
Who Cannot File ITR-4?
- Individuals with income above ₹50 lakh
- Persons having foreign income or foreign assets
- Directors in companies or investors in unlisted shares
- Individuals earning capital gains income
Our ITR-4 Filing Services Include
- Presumptive income calculation under 44AD / 44ADA / 44AE
- Tax computation and planning
- Verification of AIS, TIS, and Form 26AS
- Accurate filing and compliance checks
- Support for e-verification and documentation
- Handling notices and revisions if required
Simple Steps to File ITR-4
Provide turnover, income details, and bank statements.
We compute presumptive income as per applicable section.
Determine tax liability and optimize deductions.
Accurate filing on the Income Tax portal.
Completion via Aadhaar OTP or EVC.
Benefits of Filing ITR-4
- No need to maintain detailed books of accounts
- Simplified tax compliance
- Reduced chances of scrutiny
- Saves time and compliance costs
Why Choose N D Savla & Associates?
- Expert guidance on presumptive taxation
- Accurate and compliant filing
- Quick turnaround time
- Personalized support for small businesses and professionals
Frequently Asked Questions
What is ITR-4 (Sugam)?
ITR-4 is a simplified return form for taxpayers opting for presumptive taxation schemes.
Who can opt for presumptive taxation?
Small businesses and professionals meeting eligibility criteria under Sections 44AD, 44ADA, and 44AE.
Is audit required under ITR-4?
No audit is required if you opt for presumptive taxation within prescribed limits.
Can I switch from ITR-4 to ITR-3?
Yes, but certain conditions apply when opting in and out of presumptive taxation.
How long does it take to file ITR-4?
Typically completed within 24–48 hours after receiving details.