ITR-4 (Sugam)

For resident individuals, HUFs, and firms (other than LLPs) opting for presumptive taxation under sections 44AD, 44ADA, or 44AE where conditions are met. Not for those required to get accounts audited under other sections (unless exempted).

Pre-filing worksheet

Note: Eligibility and turnover limits change with notifications—confirm for the relevant AY.

General

Assessment year PAN / Name

44AD — Business (presumptive 6% / 8% etc.)

Gross turnover / gross receipts Presumptive profit % applied Income offered under 44AD

44ADA — Profession (presumptive 50%)

Gross professional receipts Income offered under 44ADA

44AE — Plying, hiring, leasing goods carriages

Number of vehicles / tonnage details Presumptive income as per section

Other income & taxes

Salary / interest / other heads (if included) TDS & advance tax