ITR-4 (Sugam) Return Filing

Simplify your tax compliance with expert ITR-4 (Sugam) Return Filing Services in Delhi. We help small business owners, freelancers, consultants, professionals, and eligible taxpayers file their income tax returns accurately under the Presumptive Taxation Scheme, ensuring timely compliance, maximum tax efficiency, and complete peace of mind.

What is ITR-4 (Sugam) Return?

ITR-4 (Sugam) is an Income Tax Return form meant for Resident Individuals, Hindu Undivided Families (HUFs), and Partnership Firms (excluding LLPs) who opt for the Presumptive Taxation Scheme under Sections 44AD, 44ADA, or 44AE of the Income Tax Act.

Under this scheme, eligible taxpayers can declare income as a prescribed percentage of their turnover or gross receipts instead of maintaining detailed books of accounts. This makes tax filing faster, simpler, and more convenient for small businesses and professionals.

At TaxCrafted Solutions, our Chartered Accountants help determine your eligibility, prepare your return accurately, claim eligible deductions, and ensure complete compliance with the latest Income Tax regulations.

Who Can File ITR-4?

Who Cannot File ITR-4?

Documents Required

Keep these documents ready for hassle-free ITR-4 filing.

Personal Documents

Business & Income Documents

Tax Saving Documents

Simplify Your Business Taxes

Focus on growing your business while our experts handle your ITR-4 (Sugam) Return Filing accurately, securely, and on time.

Frequently Asked Questions

Common queries about ITR-4 (Sugam) Return Filing.

Who is eligible to file ITR-4 (Sugam)?

ITR-4 is meant for Resident Individuals, Hindu Undivided Families (HUFs), and Partnership Firms (excluding LLPs) that opt for the Presumptive Taxation Scheme under Sections 44AD, 44ADA, or 44AE, subject to the eligibility conditions prescribed under the Income Tax Act.

The Presumptive Taxation Scheme allows eligible taxpayers to declare income at a prescribed percentage of their turnover or gross receipts instead of maintaining detailed books of accounts. This simplifies tax compliance for small businesses and professionals while reducing record-keeping requirements.

Yes. Eligible professionals such as doctors, lawyers, architects, consultants, freelancers, engineers, and Chartered Accountants may file ITR-4 under Section 44ADA, provided they satisfy the prescribed conditions and choose the Presumptive Taxation Scheme.

No. If you have taxable Capital Gains from the sale of shares, mutual funds, property, or other capital assets, you are generally not eligible to file ITR-4. Depending on your income sources, you may need to file ITR-2 or ITR-3 instead.

No. Limited Liability Partnerships (LLPs) are not eligible to file ITR-4 (Sugam). LLPs are generally required to file ITR-5 under the Income Tax Act.

Taxcrafted Solutions is a trusted tax consultant in Delhi. We offer GST, ITR, TDS, company registration & compliance services with expert CAs.

Contact Us

807, DDA 2, District Center, Janakpuri, New Delhi – 110058

© 2026 TaxCrafted Solutions OPC Private Limited. All Rights Reserved.