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ITR-4

ITR-4 (Sugam) helper

Estimate presumptive income for a shop, profession, or goods carriage for AY 2026-27, then see tax under the new or old regime. Download a preparation PDF. This does not file the return.

Can you use ITR-4 (Sugam)?

ITR-4 (Sugam) is commonly used by resident individuals, HUFs, and firms (other than LLP) with presumptive business or profession income under sections 44AD, 44ADA, or 44AE, within ITR-4 limits. If you only have salary and no business, use the ITR-1 (Sahaj) helper.

I only have salary — open ITR-1 (Sahaj)

Not filing. Presumptive rules and rates can change. Verify on incometax.gov.in or with a CA. Not GST filing.

Useful for

44AD shop44ADA profession44AE carriageFY 2025-26

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Privacy & limitations

Your ITR-4 (Sugam) draft stays in this browser. The PDF and JSON download to your device. Nothing is sent to the income-tax portal.

ITR-4 (Sugam) worksheet

This estimates presumptive income for a shop, profession, or goods carriage, then uses the FY 2025-26 tax calculation. It does not file the return and it is not a GST filing.

Methodology

  • Section 44AD: turnover × 8%, or 6% when digital receipts are on.
  • Section 44ADA: gross receipts × 50%.
  • Section 44AE: vehicles × monthly amount × months. Default monthly amount is ₹7,500 (other than a heavy goods vehicle). Heavy vehicles: edit the monthly amount to ₹1,000 × tonnage.
  • You can declare a higher income than the 44AD or 44ADA figure. Final tax always uses the income-tax calculator for FY 2025-26.

Salary or pension only? Use the ITR-1 (Sahaj) helper. Invoices and monthly GST stay in the GST invoice generator and GST return prep.

Frequently Asked Questions

What the ITR-4 helper covers

ITR-4 (Sugam) here estimates presumptive income for a resident individual, HUF, or firm (other than an LLP) under section 44AD, 44ADA, or 44AE, then runs the same FY 2025-26 tax calculation as the income-tax calculator. Section 44AD uses turnover times 8%, or 6% when you mark digital receipts. Section 44ADA uses 50% of gross receipts. Section 44AE uses vehicles × months × a monthly amount; the default is for a vehicle other than a heavy goods vehicle, and heavy vehicles need the monthly amount edited to ₹1,000 × tonnage.

You can declare income higher than the presumptive figure. The PDF is not a filed return and it is not a GST return. Drafts stay in this browser.

How to use it

  1. Pick 44AD, 44ADA, or 44AE. Salary-only income belongs on the ITR-1 helper.
  2. Enter turnover, receipts, or vehicle details. Turn on digital receipts only when that 6% rate applies.
  3. Raise the declared income if your books show more than the presumptive percentage.
  4. Download the PDF and file on incometax.gov.in, or review it with a chartered accountant. This page will not file it.

The worksheet and up to 10 drafts stay in localStorage on this device. Nothing is sent to the income-tax department.

Questions

Does 44AD always mean 8%?
The default on this page is 8% of turnover. Digital receipts can use 6% when you switch that option on. Verify the current section before you file.
What monthly amount does 44AE start from?
The default is for a vehicle other than a heavy goods vehicle. For a heavy goods vehicle, change the monthly amount to ₹1,000 per ton of gross vehicle weight.
Is this a GST filing?
No. GST invoices and monthly GST stay on the GST tools. This helper does not file either tax.