Form ITR-4 Sugam (Presumptive Taxation Return)
प्रपत्र आईटीआर-4 सुगम (अनुमानित कराधान विवरणी u/s 44AD/ADA/AE)
Simplified return for resident individuals, HUFs, and partnership firms opting for presumptive taxation under Section 44AD (turnover < ₹2–3 Crore) or 44ADA (professionals gross receipts < ₹50–75 Lakhs).
Documents required (आवश्यक दस्तावेज)
- Gross Business Receipts / Digital Turnovers
- Bank Account statements (Savings & Current)
- Form 26AS / AIS
- Aadhaar Linked PAN
Key details
- Authority: CBDT / Income Tax Department
- Stamp paper / fee: None
- How to submit: Income Tax e-Filing Portal
- Processing time: Due Date: July 31 annually
- Official portal: https://www.incometax.gov.in