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ITR-4 (Sugam) workbook for presumptive income

Name: ITR-4 (Sugam) workbook for presumptive income
Author: Tax Colony

Work out ITR-4 for FY 2025-26 with presumptive income under 44AD, 44ADA and 44AE, plus salary, one house property and interest. Compares both regimes and gives an Excel workbook and PDF.

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! Needs reviewLast verified: 6 Nov 2026

1Business income (presumptive)

Enter receipts for FY 2025-26. Digital means account payee cheque, bank transfer, UPI or card received by the return due date.

44AD: trade or businessTurnover received digitallyTurnover received in cashProfit you declare (if higher)Leave blank to use 6% / 8%.

44ADA: profession (doctor, CA, engineer, designer, IT consultant…)Gross receipts digitallyGross receipts in cashProfit you declare (if higher)Leave blank to use 50%.

44AE: goods carriages (up to 10)

Registration no.	Heavy (over 12 t)?	Gross weight (t)	Months owned	Deemed income

2Other income, deductions and taxes paid

AgeGross salary / pensionHouse propertyAnnual rent receivedMunicipal tax paidHome-loan interestSavings-account interestFD / RD interestOther income (dividend etc.)80C (PPF, ELSS, LIC…)Old regime only.80D (health insurance)80CCD(1B) NPS80CCD(2) employer NPSAllowed in both regimes.80G donations (eligible amount)TDS (Form 26AS / AIS)TCSAdvance tax paidSelf-assessment tax paid

3Your ITR-4 computation

Line	New regime	Old regime

Use these figures to fill ITR-4 on the income-tax e-filing portal or the offline utility. Tax Colony does not file returns. Nothing you type leaves this device.

This tool is for understanding and preparation only. Results are estimates based on the assumptions shown. File on the official channels.

Who can use ITR-4

Resident individuals, HUFs and firms (not LLPs) whose total income is up to ₹50 lakh and who offer business or professional income on a presumptive basis.

44AD: trade or business with turnover up to ₹2 crore, or ₹3 crore if cash receipts are 5% or less. Income is 6% of digital receipts and 8% of cash receipts.
44ADA: notified professions with receipts up to ₹50 lakh, or ₹75 lakh if cash receipts are 5% or less. Income is 50% of receipts.
44AE: up to 10 goods carriages. ₹1,000 per ton per month for heavy vehicles, ₹7,500 per month for others.

You can declare more than the presumptive income. Declaring less needs books of account and an audit.

What you cannot do in ITR-4

You cannot use it if you are a director, hold unlisted shares, have foreign assets or income, have capital gains beyond the small LTCG 112A allowance, or need to carry forward a loss. Use ITR-3 in those cases.

Sources

Last verified: 6 Nov 2026