💳 Pay Now |
✍️ Learning Center
ITR 4 Filing Online for Small
Businesses & Freelancers
Simple, fast, and accurate ITR 4 filing with expert CA support. Designed for freelancers, consultants, shop owners, and small businesses across India.
Important Update for A.Y. 2026-27
Due Date (Non-Audit):
31 August 2026
For FY 2025-26 / AY 2026-27
Income Limit
Up to ₹50 Lakh
Total income for the year
Also Known As
Sugam Form
Simplified return for small taxpayers
Tax Sections
44AD / 44ADA / 44AE
Presumptive taxation scheme
What is ITR 4 (Sugam)?
ITR 4, also called Sugam, is a simplified income tax return form for individuals, Hindu Undivided Families (HUFs), and small firms (not LLPs) who earn income from a small business or profession and choose the presumptive taxation scheme. If your total income is up to ₹50 lakh and you qualify under Section 44AD, 44ADA, or 44AE, this is your form.
The government created ITR 4 specifically to make tax filing easier for small taxpayers. Unlike other forms, ITR 4 does not require you to maintain full books of accounts or get a tax audit done — as long as you stay within the prescribed limits. This saves you time, effort, and money.
For FY 2025-26 (AY 2026-27), CBDT has updated ITR 4 with a new mandatory investment disclosure field and expanded communication details. Despite these changes, the core simplicity of the presumptive scheme remains intact.
Who Can File ITR 4? — Check Your Eligibility
You can file ITR 4 if you are a resident individual, HUF, or a firm (not an LLP) with total income up to ₹50 lakh, and you earn income from a business (Section 44AD), a profession (Section 44ADA), or a transport business (Section 44AE).
Freelancers & Consultants
Content writers, designers, IT consultants, coaches — gross receipts up to ₹75 lakh under 44ADA
Shop & Business Owners
Retailers, traders, manufacturers — turnover up to ₹3 crore under Section 44AD
Transport Operators
Truck, bus, or taxi owners with up to 10 vehicles — covered under Section 44AE
Doctors & Professionals
Doctors, architects, lawyers, engineers — covered under Section 44ADA
Creative Professionals
Photographers, interior designers, yoga instructors — eligible under 44ADA
HUF (Hindu Undivided Family)
HUFs with business income within limits can also use ITR 4
⚠️ You cannot file ITR 4 if: you have foreign assets, earn income from commission or agency business, are a non-resident, have crypto income (Virtual Digital Assets), or your income exceeds ₹50 lakh. Use ITR 3 instead.
ITR 4 vs ITR 3 — What is the Difference?
ITR 4 is for those who choose the presumptive taxation scheme — no detailed books required. ITR 3 is for those who maintain full accounts and declare actual profits. If you want simplicity and your income is within limits, ITR 4 is better.
What is Presumptive Taxation? — Explained Simply
Presumptive taxation means the government lets you declare a fixed percentage of your income as profit, without needing to prove every expense. Think of it as a shortcut — you pay tax on an assumed profit, not your actual profit. This saves you from maintaining detailed records.
Simple, Affordable Plans for ITR A.Y. 2026-27 Filing
Basic Plan
₹
999/-
- Business Income
- Salary Income
- Interest Income
Standard Plan
₹
1,499/-
- Basic Plan Income +
- Share Trading Income
- Game and Lottery Income
Special Plan
₹
2,999/-
- Standard Plan +
- Balance Sheet and P & L account
- CA Attestation with UDIN
How to File ITR 4 Online — Step by Step
1. Login to Income Tax Portal
Go to incometax.gov.in. Log in using your PAN as User ID and your password. If you have not registered, create an account using your PAN and Aadhaar.
2. Download Form 26AS and AIS
Before filling, check your Form 26AS and Annual Information Statement (AIS). These show all TDS deducted by your clients, advance tax paid, and income recorded. Make sure everything matches your records.
3. Select ITR 4 for AY 2026-27
Go to e-File → Income Tax Returns → File Income Tax Return. Select Assessment Year 2026-27, choose ‘Original Return’, and select ITR 4 (Sugam) as your form.
4. Fill in Your Income Details
Enter your gross receipts under Business/Profession. Select the appropriate section — 44ADA for professionals, 44AD for business. The portal automatically calculates your presumptive income. Verify personal details, address, and bank account.
5. Add New Investment Disclosure (AY 2026-27)
For AY 2026-27, you must fill in a new investment field in the business financials section (field E18a). Declare business investments held at year-end — this is a new mandatory requirement by CBDT.
6. Pay Tax and Submit
If there is any tax payable, pay it online using Challan 280 (e-Pay Tax) before submitting. Then preview your return, check all details, and click Submit.
7. E-Verify Your Return
E-verify immediately using Aadhaar OTP, net banking, or DSC. Your return is not valid until it is e-verified. Do not wait — you have 30 days from filing to verify.
Key Changes in ITR 4 for AY 2026-27
CBDT notified the updated ITR 4 form on 30 March 2026. Here are the important changes you need to know before filing:
- New investment disclosure field (E18a): You must now separately report business investments held at the end of the financial year. This is mandatory for all ITR 4 filers.
- Bank account balance mandatory: You must report your bank account balance as of 31 March 2026. This was optional earlier.
- Secondary contact details: A new field asks for an alternative email or phone number for communication.
- New tax regime is the default: If you want the old tax regime, you must actively declare this in the form. The new regime applies automatically if you do not choose.
- Extended due date: Due date for ITR 3 and ITR 4 (non-audit) has been moved from 31 July to 31 August 2026.
- LTCG up to ₹1.25 lakh allowed: Eligible filers can now include long-term capital gains under Section 112A (up to ₹1.25 lakh) in ITR 4 itself.
What Happens If You Miss the ITR 4 Due Date?
If you miss 31 August 2026, you can file a belated return until 31 December 2026 with a penalty of ₹5,000 (or ₹1,000 if income is below ₹5 lakh). Interest under Section 234A also applies on unpaid tax. After December 2026, you can file an updated return (ITR-U) within 4 years but with additional tax.
What Happens If You Miss the ITR 4 Due Date?
If you miss 31 August 2026, you can file a belated return until 31 December 2026 with a penalty of ₹5,000 (or ₹1,000 if income is below ₹5 lakh). Interest under Section 234A also applies on unpaid tax. After December 2026, you can file an updated return (ITR-U) within 4 years but with additional tax.
File Your ITR 4 with Expert CA Assistance
12,000+ businesses trust SetupFiling.in. Founded by Chartered Accountants, Company Secretaries & Trademark Attorneys with 15+ years of experience. We handle the filing — you focus on your business.
Frequently Asked Questions — ITR 4 Filing
Can I File ITR 4 without CA?
Yes, you can file ITR 4 yourself on the income tax portal. However, mistakes in selecting the wrong section (44AD vs 44ADA), incorrect income declaration, or missing new fields like the investment disclosure (E18a) can lead to notices. SetupFiling.in offers affordable CA-assisted filing from just ₹999, ensuring zero errors.
ITR 4 Kaise Bhare - What is process in simple term?
ITR 4 bharne ke liye: incometax.gov.in pe login karein, AY 2026-27 select karein, ITR 4 form choose karein, apni gross receipts enter karein (44ADA ke under 50% automatically taxable ho jaati hai), TDS details verify karein, koi tax baaki ho toh pay karein, aur Aadhaar OTP se e-verify karein. Ya simply SetupFiling.in par contact karein — hum aapki poori help karenge.
Can Uber and Ola Driveres file ITR 4?
Yes. Ride-share drivers (Uber, Ola, Rapido) who own their vehicle can file ITR 4 under Section 44AE (transport vehicle owners). If they are using a personal car for ride-sharing as a service, they may also qualify under Section 44AD as a business. An expert can help determine the right section for you.
What is ITR 4 Income Tax Limit for A.Y. 2026-27?
Total income (from all sources combined) must not exceed ₹50 lakh to file ITR 4. Additionally, gross receipts from profession must be within ₹75 lakh (44ADA) and business turnover within ₹3 crore (44AD). If any limit is exceeded, you must use ITR 3.
Can Tution Teacher or yoga instructor file ITR 4?
Yes. Tuition teachers and yoga instructors earning from their skill or profession can file ITR 4 under Section 44ADA, as long as their gross receipts do not exceed ₹75 lakh. They declare 50% of their earnings as taxable income with no need to maintain books.
Is ITR 4 Applicable for Firm and Companies?
ITR 4 applies to individuals, HUFs, and partnership firms (not LLPs). Private limited companies and LLPs cannot file ITR 4 — they must file ITR 6 and ITR 5 respectively.