ITR-4 Sugam · Panaji, Goa
Easy, compliant ITR-4 (Sugam) filing for small businesses and professionals in Goa under presumptive taxation — declare income at the prescribed rate under 44AD, 44ADA or 44AE without heavy bookkeeping, filed accurately and on time.
Overview
ITR-4, called Sugam, is for resident individuals, HUFs and firms (other than LLPs) with total income up to ₹50 lakh who opt for presumptive taxation under Sections 44AD, 44ADA or 44AE — declaring profit at a prescribed percentage of turnover or receipts instead of maintaining detailed books.
We confirm you are eligible, choose the optimal presumptive section, and report turnover, digital receipts and the deemed profit correctly so you stay out of audit while remaining fully compliant. If declaring lower profit triggers an audit, or your turnover crosses limits, we guide you to ITR-3 and a tax audit.
What's covered
Complete presumptive filing for small businesses and professionals.
Get a fixed-fee quote →We confirm Sugam eligibility and select 44AD, 44ADA or 44AE to suit your activity.
Deemed profit computed at the prescribed rate, with lower digital-receipt rates applied correctly.
Accurate reporting of cash and digital turnover and gross receipts.
Salary, one house property and other sources combined into the Sugam return.
Old vs new regime comparison and eligible Chapter VI-A deductions.
Online filing and prompt e-verification, with refund tracking.
Our process
Send your turnover, receipts and other income details.
We confirm Sugam fits and pick the right presumptive section.
Deemed profit computed and the return reviewed with you.
File on the portal and e-verify before the due date.
Frequently asked questions
ITR-4 is for resident individuals, HUFs and firms (other than LLPs) with total income up to ₹50 lakh who opt for presumptive taxation under Section 44AD (business), 44ADA (specified professions) or 44AE (goods carriages). It avoids detailed bookkeeping by declaring a deemed profit.
Under Section 44AD, eligible businesses can declare profit at 8% of turnover, or 6% to the extent of digital receipts. Under Section 44ADA, specified professionals can declare 50% of gross receipts as income. This simplifies compliance for smaller taxpayers, and we confirm your eligibility and rates.
Presumptive business under 44AD is available where turnover is within the prescribed limit (₹2 crore, extended to ₹3 crore where cash receipts are within 5%), and 44ADA applies to professionals within the prescribed gross-receipt limit (₹50 lakh, extended to ₹75 lakh on the same cash condition). Total income must not exceed ₹50 lakh for Sugam.
No. Under presumptive taxation the deemed profit is taken to already account for expenses, so you cannot separately claim business deductions like rent or depreciation. However, you can still claim Chapter VI-A deductions such as 80C and 80D. We optimise these for you.
You cannot use ITR-4 if your total income exceeds ₹50 lakh, you have capital gains, more than one house property, foreign income or assets, you are a company director, hold unlisted shares, or are a non-resident. In such cases we move you to ITR-3 or ITR-2 as appropriate.
Yes. If you declare profit lower than the presumptive rate and your total income exceeds the basic exemption limit, a tax audit under Section 44AB can become mandatory. We assess this carefully and advise the most efficient, compliant route.
For presumptive taxpayers not requiring an audit, the due date is generally 31 July of the assessment year. Filing late may attract a fee under Section 234F and interest, so we file comfortably ahead of the deadline.
Book a free consultation and share your turnover and receipts. We confirm Sugam eligibility, choose the best presumptive section, compute your deemed profit and file and e-verify your ITR-4 on time on a transparent fixed fee.
Related filings
Book a free consultation with a qualified Chartered Accountant. We'll confirm presumptive eligibility and file your Sugam return on time — no obligation.