Income Tax
ITR-4 SUGAM Filing
Quick answer: ITR-4 SUGAM filing for presumptive Section 44AD / 44ADA / 44AE income for AY 2026-27 — simple, no audit.
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Why choose FinTax24
- 6500+ ITR-4 SUGAM filings for AY 2025-26
Audience
Who needs ITR-4 SUGAM Filing?
- Sole proprietors and small business owners with turnover up to ₹3 crore under Section 44AD presumptive.
- Freelancers and professionals with gross receipts up to ₹75 lakh under Section 44ADA presumptive.
- Goods carriage operators with up to 10 goods carriages under Section 44AE presumptive scheme.
- Partnership firms (not LLPs) with turnover up to ₹3 crore under Section 44AD — ITR-4 available.
- HUF with business income from family trading / manufacturing firm under Section 44AD presumptive.
- Small retailers, distributors, and traders with banking receipts above ₹1 crore (95% digital threshold).
- First-time ITR filers seeking simple presumptive compliance without detailed books or audit.
How it works
- 1
Presumptive Scheme Eligibility
We confirm 44AD / 44ADA / 44AE applicability based on turnover, gross receipts, or vehicle count.
- 2
Turnover / Receipts Verification
Bank statement, sales register, and 26AS matched to compute total turnover / gross receipts.
- 3
Deemed Income Computation
8% / 6% of turnover or 50% of gross receipts deemed as business income for AY 2026-27.
- 4
ITR-4 JSON Drafting
ITR-4 SUGAM utility prepared with presumptive income and Schedule VI-A deductions.
- 5
E-Filing & Aadhaar OTP
ITR-4 uploaded on incometax.gov.in with Aadhaar OTP verification.
- 6
ITR-V & Refund Tracking
ITR-V acknowledgment delivered; 143(1) intimation and refund status tracked for 30-60 days.
Timeline
Why file this
Benefits of itr-4 sugam filing
- ITR-4 SUGAM filing for presumptive Section 44AD, 44ADA, and 44AE assessees for AY 2026-27.
- No detailed books of accounts or tax audit required — declared income is final under presumptive scheme.
- Section 44AD deemed income at 8% of turnover (6% if received via banking / digital channels) up to ₹3 crore.
- Section 44ADA professionals — 50% of gross receipts deemed as business income up to ₹75 lakh gross receipts.
- Section 44AE goods carriage — ₹1,000 per ton per month (heavy goods vehicle) or ₹7,500 per month (others).
- Avoid Section 271(1)(c) concealment penalty by accurate turnover / gross receipts disclosure.
- Quick e-filing on incometax.gov.in with Aadhaar OTP — ITR-V delivered in minutes.
- 143(1) intimation tracking and refund credit within 30-60 days of processing.
Documents required
7 documents needed for itr-4 sugam filing.
- PAN and Aadhaar of the taxpayer — Aadhaar-PAN linking mandatory for ITR-4 SUGAM e-filing OTP.
- Form 26AS and AIS (Annual Information Statement) for AY 2026-27 — TDS / TCS / advance tax entries.
- Bank statement of business current account showing turnover / gross receipts for FY 2025-26.
- Partnership deed (latest amended) and partner PANs if filing as partnership firm under 44AD.
- Vehicle RC and ownership proof for Section 44AE goods carriage presumptive income computation.
- Form 16A / 16B / 16C for TDS on rental income, property sale, or foreign remittance (if applicable).
- Advance tax challans (280) paid on 15-Jun / 15-Sep / 15-Dec / 15-Mar during FY 2025-26.
DIY vs FinTax24
Why file itr-4 sugam filing with FinTax24 instead of doing it yourself.
| Aspect | DIY / Portal | Local Tax Consultant | FinTax24 |
|---|---|---|---|
| Filing time | 7–14 days (typical) | Varies by availability and workload | 1 business days |
| Expert review | None | Depends on the consultant | Expert verified on every filing |
| Document check | You self-verify; rejected on portal | Manual review may vary | Pre-verified by our team before submission |
| Support | Email / chatbot | Appointment-based or office hours | WhatsApp + phone, Mon–Sat 10 AM–7 PM IST |
| Pricing | Government fees only | Consultant fee + government fees | Transparent: From ₹999 + govt fees |
Frequently asked questions
Who can file ITR-4 SUGAM for AY 2026-27?
ITR-4 SUGAM is for resident individuals, HUFs, and partnership firms (not LLPs) with business income under presumptive Section 44AD (turnover up to ₹3 crore), 44ADA (gross receipts up to ₹75 lakh for professionals), or 44AE (up to 10 goods carriages). LLP cannot file ITR-4 — it must file ITR-5.
What is the ITR-4 SUGAM due date for AY 2026-27?
ITR-4 SUGAM due date for AY 2026-27 (FY 2025-26) is 31 July 2026 for presumptive assessees. Belated filing under Section 139(4) is allowed up to 31 December 2026 with Section 234F late fee of ₹1,000 (income ≤ ₹5L) or ₹5,000 (income > ₹5L).
What is the Section 44AD deemed income rate?
Under Section 44AD, deemed business income is 8% of turnover for cash / mixed receipts and 6% if receipts are received through banking channels (bank account, UPI, card, etc.). For AY 2026-27, the turnover threshold is up to ₹3 crore (₹75 lakh for cash businesses).
What is the Section 44ADA deemed income rate?
Section 44ADA (professionals — lawyers, CAs, doctors, consultants, engineers, architects, etc.) deems 50% of gross receipts as business income, provided gross receipts do not exceed ₹75 lakh in FY 2025-26. If receipts exceed ₹75 lakh, regular books of accounts and tax audit under Section 44AB apply.
Can a partnership firm file ITR-4 SUGAM?
Yes. Partnership firms (not LLPs) can file ITR-4 SUGAM if they opt for Section 44AD presumptive with turnover up to ₹3 crore. However, if any partner's salary / interest exceeds Section 40(b) limits, the firm must declare the excess as taxable and may need regular books. ITR-4 cannot be filed by LLPs.
Do I need to maintain books of accounts under ITR-4 SUGAM?
No. Under presumptive Section 44AD / 44ADA / 44AE, the taxpayer is not required to maintain detailed books of accounts. However, if the taxpayer declares income lower than the presumptive rate (and the difference exceeds 10% of presumptive income), Section 44AD(4) disallows loss set-off and carry-forward, and books become mandatory.
What is the fee for ITR-4 SUGAM filing at FinTax24?
ITR-4 SUGAM filing starts from ₹999 at FinTax24 — covers presumptive eligibility check, turnover / gross receipts verification, deemed income computation, and Aadhaar OTP e-filing. Partnership firm ITR-4 starts from ₹1,499. Goods carriage 44AE ITR-4 starts from ₹1,199. 143(1) tracking included.
Can ITR-4 SUGAM be revised?
Yes. Under Section 139(5), ITR-4 SUGAM can be revised any number of times before the end of the relevant AY (31 March 2027 for AY 2026-27) or before completion of assessment, whichever is earlier. Belated ITR-4 filed under Section 139(4) can be revised only once.
Sources & authority: For regulations on itr-4 sugam filing, refer to incometax.gov.in , eportal.incometax.gov.in .
Last reviewed by: FinTax24 Compliance Desk · Reviewed on:
Related Income Tax
- Income Tax Return Filing ITR filing for any taxpayer — ITR-1 to ITR-7 — for AY 2026-27 with Form 16, 26AS, AIS, deduction planning. View details →
- ITR Filing ITR filing for any taxpayer — ITR-1 to ITR-7 — for AY 2026-27 (FY 2025-26) with 26AS / AIS reconciliation. View details →
- ITR-1 SAHAJ Filing ITR-1 SAHAJ e-filing for salaried individuals for AY 2026-27 — single Form 16, one house property, income up to ₹50 lakh. View details →
- ITR-2 Filing ITR-2 filing for capital gains, multiple house property, and foreign income for AY 2026-27 — no business income. View details →
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