Reviewed for current filing season: 10 June 2026

ITR-4 Sugam Form for AY 2026-27

ITR-4 Sugam is a simplified return for eligible resident individuals, HUFs and firms other than LLPs using presumptive taxation under sections 44AD, 44ADA or 44AE. It is not a general business return for every freelancer or small business.

AY 2026-27 update: The Income Tax Department FAQ states that ITR-4 can include income from up to two house properties, subject to the form's other conditions.

Who can file ITR-4?

Resident individual, HUF or firm other than LLP.
Total income not exceeding Rs. 50 lakh.
Business/professional income computed presumptively under section 44AD, 44ADA or 44AE.
Salary or pension income, income from up to two house properties and other eligible sources.
Agricultural income up to Rs. 5,000.
Eligible long-term capital gain under section 112A up to Rs. 1.25 lakh, subject to form conditions.

Who should not file ITR-4?

NRI or RNOR taxpayers.
Total income above Rs. 50 lakh.
Short-term capital gains or ineligible long-term capital gains.
Foreign assets, foreign income or signing authority outside India.
Directors in companies or holders of unlisted equity shares.
Businesses or professionals who need to report regular books, losses, audit details or ineligible income.

Presumptive taxation limits to review

Section 44AD: small eligible businesses, generally up to Rs. 2 crore turnover, with a higher Rs. 3 crore threshold where cash receipts conditions are satisfied.
Section 44ADA: specified professionals, generally up to Rs. 50 lakh gross receipts, with a higher Rs. 75 lakh threshold where cash receipts conditions are satisfied.
Section 44AE: eligible goods carriage businesses, subject to vehicle and scheme conditions.

Examples

Consultant under 44ADA

A resident consultant with eligible receipts and no foreign assets may use ITR-4 if presumptive conditions are met.

Shop owner under 44AD

A small resident business may use ITR-4 when turnover, cash receipt and presumptive-income conditions fit.

Freelancer with actual loss

If the freelancer wants to claim actual expenses or loss, ITR-3 may be needed instead of ITR-4.

Old regime and Form 10-IEA

For business or professional income, the new tax regime is default. To choose the old regime, Form 10-IEA must be filed within the applicable due date. Once regime choices are made by business taxpayers, switching may be restricted.

Documents needed

PAN, Aadhaar, bank account and business details.
Gross receipts, digital receipts and cash receipt breakup.
Form 16, Form 16A, Form 26AS, AIS/TIS and tax challans.
GST turnover details where applicable.
House property, deduction and tax-payment proofs.

Get presumptive filing checked

All India ITR can review whether ITR-4 is suitable, estimate presumptive income, compare regimes, check Form 10-IEA and file the return accurately.

Get ITR-4 filing help

Related current ITR guides

File ITR Online AY 2026-27 filing steps and examples Old vs New Regime Compare slabs, deductions and examples Tax & Refund Calculator Estimate tax, refund or extra payable AIS/Form 26AS Mismatch Fix TDS, income and refund mismatches Belated, Revised & ITR-U Know which correction route applies Which ITR Form? ITR-1, ITR-2, ITR-3 or ITR-4 Rs 12 Lakh Tax-Free Section 87A rebate rules and examples Income Tax Act 2025 What changes from 1 April 2026

More AY 2026-27 tax guides

Save tax: Home loan benefits · NPS (80CCD) · Donations (80G) · Education loan (80E) · Interest income (80TTA/80TTB) · Form 15G/15H · Capital gains exemptions (54/54F/54EC)

Investors and traders: F&O and intraday tax · ESOP and RSU tax · Share buyback tax · Foreign income and Schedule FA · Gift tax (56(2)(x)) · HUF taxation

Calculators and tools: Income tax calculator · Advance tax calculator · 80C tax-saving calculator · NPS calculator · Gratuity calculator · EPF calculator · Crypto tax calculator · HRA calculator

Filing and compliance: Section 87A rebate · Marginal relief · Form 10-IEA · PAN-Aadhaar link · AIS and TIS · ITR-U updated return · Discard ITR and condonation · TDS on rent and property · Income Tax Act 2025

Frequently asked questions

Q. Who can file ITR-4 for AY 2026-27?

ITR-4 can generally be used by eligible resident individuals, HUFs and firms other than LLPs with total income up to Rs. 50 lakh and presumptive business or professional income under sections 44AD, 44ADA or 44AE.

Q. Can NRIs file ITR-4?

No. ITR-4 is not for non-resident or resident but not ordinarily resident taxpayers.

Q. Is Form 10-IEA needed for ITR-4?

If a taxpayer with business or professional income wants to opt out of the default new regime and choose the old regime, Form 10-IEA must be filed within the applicable due date.

Q. Is ITR-4 only for freelancers?

No. It is for eligible presumptive taxpayers. Some freelancers can use it under 44ADA, while others need ITR-3.

Q. Can I claim expenses separately in ITR-4?

Presumptive income is computed at prescribed presumptive rates. Separate expense claims are generally not reported the same way as regular books in ITR-3.

Q. Can ITR-4 be used for capital gains?

Only limited eligible long-term capital gain under section 112A up to Rs. 1.25 lakh may fit as per current form conditions. Other capital gains usually require another form.

Q. Is ITR-4S still a valid form?

No. ITR-4S was discontinued years ago and replaced by the current ITR-4 Sugam. For AY 2026-27, presumptive taxpayers file ITR-4 Sugam; there is no form called ITR-4S anymore.

Q. What is the ITR-4 due date for AY 2026-27?

The Income Tax Department FAQ indicates 31 August 2026 for non-audit business cases for AY 2026-27, with belated returns possible up to 31 December 2026. File early and verify within 30 days of filing.