ITR-4 (Sugam) is for small businesses and professionals under presumptive taxation (44AD/44ADA/44AE). CA files ITR-4 at ₹499. Deadline July 31, 2026.
Small business owners, traders, shopkeepers, contractors with turnover up to ₹3 crore opting for presumptive taxation at 6/8%.
Read more →CA, doctors, lawyers, architects, engineers, consultants with gross receipts up to ₹75 lakh. Declare 50% as profit.
Read more →Goods transport operators owning up to 10 vehicles. Fixed profit per vehicle per month without books.
Read more →CA handles 44AD/44ADA calculation, GST reconciliation, TDS credit, advance tax. Done in 24 hours.