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TaxCare

ITR form

ITR-4 (Sugam)

For resident individuals and HUFs who declare business or professional income under the presumptive schemes — sections 44AD, 44ADA or 44AE — with total income up to ₹50,00,000.

Start filingHow TaxCare handles it

In short

Presumptive business or professional income under 44AD, 44ADA or 44AE, up to ₹50,00,000.

Highest total income for ITR-1 and ITR-4
₹50,00,000
Turnover limit for section 44AD
₹2,00,00,000

Is this you?

  • You are a resident individual or HUF
  • You declare income under section 44AD, 44ADA or 44AE
  • Your total income is up to ₹50,00,000
  • You may also have salary, one house or interest income

Key figures for Tax Year 2025-26

Taken from the same rule tables the TaxCare app files with.

Highest total income for ITR-1 and ITR-4
₹50,00,000
Turnover limit for section 44AD
₹2,00,00,000
Receipts limit for section 44ADA
₹50,00,000
Due date with business or professional income, no audit
31-Aug-2026

Who can't use ITR-4 (Sugam)

You don't have to work this out. TaxCare picks the form from your own records and tells you why if it moves you to another one. If none of ITR-1 to ITR-4 fits, a Tax Expert can file it for you.

  • Non-residents and residents who are not ordinarily resident
  • Total income above ₹50,00,000
  • More than one house property
  • Equity long-term gains above ₹1,25,000
  • Any other capital gain — short-term gains, property, debt funds
  • Winnings from lotteries or race horses
  • Agricultural income above ₹5,000
  • A loss to set off or carry forward
  • Assets or income outside India
  • Directors of a company
  • Holding unlisted shares at any time in the year
  • Tax deducted on cash withdrawals (section 194N)
  • Deferred tax on start-up ESOPs
  • Someone else's income added to yours (clubbing)
  • Business income not declared under section 44AD, 44ADA or 44AE
  • Intraday trading, futures and options

How TaxCare handles it

Only what the app does today — nothing promised for later.

  1. Your records, fetchedOnce your PAN is connected, TaxCare pulls your AIS, TIS and Form 26AS or Form 168 straight from the Income Tax portal.
  2. Receipts the department already seesBusiness and professional receipts reported against your PAN, with the TDS on them, come from your AIS — so what you declare matches what the department has.
  3. Presumptive income under 44ADDeclare 6% of turnover received through banks or digital modes and 8% of cash turnover, while turnover stays within ₹2,00,00,000 — or ₹3,00,00,000 when cash receipts are within 5%.
  4. Presumptive income under 44ADADeclare 50% of your gross receipts as income, with no books to keep, while receipts stay within ₹50,00,000 — or ₹75,00,000 when cash receipts are within 5%.
  5. Both regimes, worked outYour tax is calculated under the old and the new regime on your own figures. You see the difference before you choose.
  6. Approve, upload, e-verifyNothing is released until you approve it. You upload the return on the Income Tax portal, then e-verify with an Aadhaar OTP, and reminders follow until it's done.

What you need

Most of your figures are fetched for you. Keep these ready.

  • Your PAN, linked with your Aadhaar

  • Your Aadhaar-linked or portal-registered mobile, for the OTP

  • Your turnover for the year, split into cash and bank or digital receipts

  • Year-end figures: cash in hand, money owed to you and by you, and stock

  • Challans for any advance or self-assessment tax you paid

  • A bank account in your name, validated on the Income Tax portal, for the refund

Guides on this topic

  • ITR forms: which one to file

    Which ITR form should I file? A simple guide

    ITR-1 is for simple salary and interest income, ITR-2 adds capital gains and more than one house, ITR-3 is for business with books, and ITR-4 is for presumptive income. Use this guide to pick the right form.

    4 min readUpdated 26-Oct-2026

  • ITR forms: which one to file

    ITR-1 (Sahaj): who can file it and how

    ITR-1 (Sahaj) is the simplest return form, for resident individuals with income up to ₹50 lakh from salary, one house, interest and small capital gains. Check the conditions and see how to fill it.

    4 min readUpdated 26-Oct-2026

  • ITR forms: which one to file

    Can a salaried person with capital gains file ITR-1?

    Only in one case: long-term gains on listed shares or equity funds up to ₹1,25,000, and no other capital gain. Any other gain, or a larger one, means ITR-2. Here is how to check your own position.

    4 min readUpdated 26-Oct-2026

See all guides on this topic

Questions, answered

Who can file ITR-4?

Resident individuals and HUFs with presumptive business or professional income, total income up to ₹50,00,000, at most one house property and equity long-term gains up to ₹1,25,000.

Can an HUF file ITR-4?

Yes, an HUF with presumptive business income can use ITR-4. ITR-1 is only for individuals.

I also trade in futures and options.

Then ITR-4 doesn't fit — it is ITR-3.

When does ITR-4 stop fitting?

When income is above ₹50,00,000, you have other capital gains or a second house, or your business income isn't presumptive. TaxCare tells you which reason applies.

Presumptive income, filed in minutes.

Your first return with TaxCare gets 25% off. The fee follows your income: free up to ₹1,00,000, then from ₹49 — never more than ₹1,499.

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