The Classic Partners LLP
ITR-4 Return Filing
ITR-4 (Sugam) filing under the presumptive taxation scheme for small businesses and professionals. Simpler compliance, lower paperwork, and accurate filing handled for you.
File ITR-4 (Sugam)What is ITR-4 (Sugam)?
ITR-4, known as Sugam, is for resident individuals, HUFs, and firms (other than LLPs) who opt for presumptive taxation under sections 44AD, 44ADA, or 44AE, with total income up to Rs. 50 lakh.
Under presumptive taxation, income is declared at a prescribed percentage of turnover or receipts, reducing book-keeping and audit burden. We confirm eligibility, compute presumptive income, and file ITR-4.
Who Should File?
- Small businesses opting for section 44AD.
- Professionals opting for section 44ADA.
- Transporters under section 44AE.
- Eligible taxpayers with income up to Rs. 50 lakh.
What We Handle
Eligibility Check
Confirming you qualify for presumptive taxation.
Presumptive Income
Computing income under 44AD / 44ADA / 44AE.
Other Income
Adding salary, one house property, and interest.
Advance Tax
Planning advance tax under the scheme.
Deductions
Claiming eligible deductions.
E-Filing & Verification
Filing and e-verifying ITR-4.
Why Choose The Classic Partners
- Qualified Chartered Accountants who pick the right form and file accurately.
- Maximum lawful savings — every eligible deduction and exemption claimed.
- Notice & scrutiny support if the department raises a query.
- Transparent fees and a single point of contact for your filing.
Frequently Asked Questions
Who can file ITR-4 (Sugam)?
Resident individuals, HUFs, and firms other than LLPs who opt for presumptive taxation under 44AD, 44ADA, or 44AE, with total income up to Rs. 50 lakh, can file ITR-4.
What is presumptive taxation?
It allows eligible taxpayers to declare income at a prescribed percentage of turnover or receipts, instead of maintaining detailed books and undergoing audit.
Can a professional use ITR-4?
Yes. Eligible professionals can opt for section 44ADA and declare a prescribed percentage of gross receipts as income, then file ITR-4.
When can ITR-4 not be used?
If turnover or income exceeds the presumptive limits, or there is capital gains, foreign income, more than one house property, or LLP status, ITR-4 cannot be used.
Do I need to maintain books under ITR-4?
Presumptive taxation reduces the book-keeping requirement, but basic records are still advisable. We guide you on what to keep.
Need to file ITR-4?
Get simple, compliant presumptive-scheme filing under ITR-4 (Sugam).
Contact Us