ITR-4 Sugam Form Filing Online

File your Income Tax Return with expert assistance. 100% online and hassle-free process.

Chartered Accountant Assisted Audit Support Included Complete Compliance
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ITR-3 Filing

Who Should File ITR-4?

ITR-4 is applicable for individuals and HUFs who:

Business Owners

Have income from a proprietorship business (including e-commerce sellers, retailers, manufacturers, etc.)

Professionals

Earn income from profession (doctors, lawyers, architects, consultants, freelancers, etc.)

Partners

Are partners in a firm and receive income from the partnership business

Tax Audit Cases

Require tax audit under Section 44AB (turnover > ₹1 crore or professional receipts > ₹50 lakh)

Presumptive Taxation

Opt for presumptive taxation under Section 44AD, 44ADA, or 44AE

Complex Income

Have income from business/profession along with capital gains, foreign income, or multiple house properties

Our ITR-4 Filing Process

Simple 5-step process handled by our tax experts

1

Document Collection

Submit your business financials, bank statements, expense proofs, and other required documents through our secure portal

2

CA Assignment

Our system assigns a dedicated Chartered Accountant based on your business type and complexity

3

Financial Review

Your CA reviews all documents, prepares financial statements, and identifies optimal tax-saving opportunities

4

Tax Calculation

We calculate your tax liability, considering all eligible deductions and business expenses under applicable sections

5

Filing & Verification

After your approval, we file your ITR-3 and guide you through the e-verification process

Documents Required for ITR-4

Mandatory Documents
  • PAN Card
  • Aadhaar Card
  • Bank account statements (all accounts)
  • Business financial statements (P&L, Balance Sheet)
Income Proofs
  • Sales invoices/bills
  • Form 26AS (for TDS credits)
  • Interest certificates
  • Rent receipts (if applicable)
Expense Proofs
  • Purchase bills/invoices
  • Salary/wage payment proofs
  • Utility bills (electricity, phone, internet)
  • Rent agreement (if business premises rented)

Why Choose Our ITR-4 Service?

Complete Compliance

Our CAs ensure your return complies with all provisions of Income Tax Act, including:

  • Proper accounting of all income sources
  • Correct calculation of depreciation
  • Accurate reporting of business expenses
  • Compliance with presumptive taxation rules if applicable

Tax Optimization

We identify all eligible deductions and tax-saving opportunities specific to your business:

  • Section 44AD/44ADA for presumptive taxation
  • Home office deductions for professionals
  • Business expense maximization
  • Depreciation planning

Audit Support

For businesses requiring tax audit (Section 44AB), we provide:

  • Form 3CA/3CB and 3CD preparation
  • Audit report filing
  • Representation before tax authorities if needed
  • Notice handling for audit cases

Transparent Pricing Plans

Choose the right plan for your business needs

Basic ITR-4

₹2,499

For small businesses with turnover under ₹20 lakh

  • ITR-3 filing without audit
  • Turnover up to ₹20 lakh
  • Basic tax calculation
  • Email support
  • Standard deductions
  • Tax planning
  • Audit support
Select Plan

Standard ITR-4

₹4,999

For growing businesses with turnover up to ₹1 crore

  • ITR-3 filing without audit
  • Turnover up to ₹1 crore
  • Advanced tax calculation
  • Phone + email support
  • Deduction optimization
  • Basic tax planning
  • Audit support
Select Plan

Premium ITR-4

₹8,999

For businesses requiring tax audit or complex filings

  • ITR-3 filing with audit
  • No turnover limit
  • Comprehensive tax calculation
  • Priority CA support
  • Advanced tax planning
  • Audit report preparation
  • Notice handling
Select Plan

Need a custom solution? Contact our team for enterprise pricing

Frequently Asked Questions

Find answers to common questions about ITR-4 filing

ITR-3 is for individuals and HUFs with income from business or profession who don't qualify for presumptive taxation under Section 44AD, 44ADA, or 44AE. ITR-4 (Sugam) is for those opting for presumptive taxation schemes with turnover up to ₹2 crore (for businesses) or ₹50 lakh (for professionals).

Yes, you can file ITR-4 if you're a resident freelancer opting for the presumptive taxation scheme under Section 44ADA and your total income does not exceed ₹50 lakh. However, if you have capital gains, foreign income, or want to claim actual expenses, you must file ITR-3 instead.

The normal deadline for filing ITR‑4 (for taxpayers under presumptive taxation) was extended from July 31, 2025 to September 15, 2025, by the CBDT for FY 2024‑25 (AY 2025‑26). If you miss this window, you can still submit a belated return with penalties until December 31, 2025

You need Profit & Loss Statement and Balance Sheet for your business/profession. These should include all income and expense details, assets and liabilities. If audit is applicable, these should be audited by a CA.

While you don't need to upload every bill with your ITR, you should maintain proper books of accounts with all supporting documents. The Income Tax Department may ask for these during scrutiny assessment. We recommend keeping digital copies of all important transactions.

Tax audit under Section 44AB is mandatory if your business turnover exceeds ₹1 crore (₹10 crore if cash transactions ≤ 5%) or professional receipts exceed ₹50 lakh. Audit is also required if you declare profits lower than prescribed rates under presumptive taxation.

For tax audit, you need Form 3CA (if accounts already audited under other law) or 3CB (if audit done specifically for Income Tax), along with Form 3CD containing detailed particulars. These are prepared by your auditor and must be filed before the due date.

ITR-4 involves complex calculations for business income, expenses, depreciation, and compliance with various sections of Income Tax Act. Our CAs spend significantly more time analyzing financials, ensuring proper expense categorization, and optimizing tax liability compared to simpler returns.

Yes, our Premium ITR-4 plan includes basic tax audit compliance (Form 3CB/3CD preparation and filing). However, if your business requires physical verification or complex audit procedures, additional charges may apply based on time commitment.

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