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Income Tax
ITR-4 Return Filing
44AD / 44ADA presumptive filing when you truly qualify—evidence pack for gross receipts.
ITR-4 (Sugam) is a presumptive scheme for small businesses and professions under sections 44AD/44ADA with turnover or gross receipt limits. Opting out of the presumptive scheme may restrict future use of ITR-4. We verify eligibility and maintain evidence of gross receipts.
Typical TAT
1–2 working days when bank/GST data is clean
Due date
July 31 / extended timelines
Process
Eligibility memo → draft ITR-4 → review → verify
FAQs
Agency / professional fees?
44ADA receipt definition matters; we avoid aggressive positions that break on scrutiny.
Capital gains also?
Often disqualifies ITR-4—we catch before file and reroute to ITR-2/3.