ITR-4 (Sugam) Filing | Presumptive Income, Eligibility

ITR-4 (Sugam):simple returns for small businesses.

ITR-4 is for residents using presumptive taxation, where profit is taken as a set percentage of turnover or receipts instead of keeping full accounts. It suits small businesses and professionals in India with total income up to ₹50 lakh. It is not available to NRIs.

Eligibility checkedFees agreed in writingPresumptive rules applied

How presumptive taxation works.

Scheme (formerly)	For	Deemed profit	Turnover or receipts limit
Business (44AD)	Small businesses	8% of turnover, or 6% of digital receipts	₹2 crore, or ₹3 crore if cash receipts are within 5%
Profession (44ADA)	Specified professionals	50% of gross receipts	₹50 lakh, or ₹75 lakh if cash receipts are within 5%
Goods carriage (44AE)	Transport operators	Fixed amount per vehicle	Up to 10 vehicles

These schemes have been carried into the Income-tax Act, 2025. You can declare a higher profit than the deemed rate.

Who can and cannot use it.

Can useResident individuals, HUFs and partnership firms other than LLPs, with total income up to ₹50 lakh.
Small equity gainsLong-term gains on listed equity up to ₹1.25 lakh are allowed.
Cannot use: NRIsNon-residents cannot use ITR-4; see ITR-3.
Cannot use: directorsCompany directors and holders of unlisted shares.
Cannot use: foreign assetsResidents with foreign assets or income.
Cannot use: LLPsLLPs file ITR-5.

How we file it.

Check

Eligibility

Status, turnover, cash ratio and holdings.

Compute

Presumptive profit

And other income.

File

ITR-4 by 31 August

With GST turnover agreed.

Why NRIs in the UK choose us for India tax.

Both sides of the border

We work with the India side of your tax while keeping your UK Self Assessment and treaty position in view.

Reviewed before filing

Every computation is checked by a second Chartered Accountant before anything is filed.

Fees agreed in writing

A written scope and fee before work starts, with no surprise charges later.

Secure and fully online

Encrypted document sharing and e-verification, so nothing needs a trip to India.

One team all year

Returns, TDS refunds, FEMA questions and property sales handled by the same team.

Plain-English answers

Clear explanations of what you owe, why, and what to keep for next year.

ITR-4 filing for family businesses in India.

UK-based clients often ask us to look after the Indian returns of family businesses. We file ITR-4 online and keep you informed in the UK.

London

City of LondonCanary WharfHarrowWembleySouthallHounslowIlfordEast HamCroydonEdgware

South East

ReadingSloughMilton KeynesOxfordWatfordLutonCrawleyGuildford

Midlands

BirminghamLeicesterCoventryNottinghamWolverhamptonDerbyNorthampton

North of England

ManchesterLeedsBradfordSheffieldLiverpoolNewcastlePreston

East and South West

CambridgePeterboroughBristolSwindonSouthamptonBath

Scotland, Wales, NI

EdinburghGlasgowAberdeenDundeeCardiffSwanseaBelfast

ITR-4 FAQs.

Resident individuals, HUFs and partnership firms (not LLPs) using presumptive taxation, with total income up to ₹50 lakh.

No. ITR-4 is only for residents.

8% of turnover for businesses (6% for digital receipts), and 50% of receipts for specified professionals.

31 August after the end of the tax year, for cases without an audit.

Small business or practice in India?

We will check if presumptive taxation suits and file ITR-4.

File my ITR-4 +91 9819 000 511

This page is general guidance based on the Income-tax Act, 2025 and the rules and return forms as they stand. It is not legal or financial advice for your situation. Forms, eligibility and due dates can change each year, so please check with us before filing.