Income tax · the presumptive return
ITR-4 is the return where section 44AD, 44ADA, or 44AE applies and you opt for it. The limits below are the ones already published. The office is at 515 Trichy Road, Singanallur.
This page is presumptive tax for ITR-4. The form list stays on the ITR forms page. A single March instalment stays on the section 208 page. Do not send the income-tax password in chat. Call +91 94454 38387.
ITR-4 is for resident individuals, HUFs, and firms other than an LLP, opting for presumptive taxation. ITR-4 is only if you are eligible for the scheme and choose it. Otherwise the form is ITR-3, for business or professional income with books. If books and turnover need full reporting, ITR-3 may fit better. Confirm from the turnover and the nature of the business. An LLP is not this form. Firms and LLPs that are not on ITR-4 stay on ITR-5.
Section 44AD is turnover up to ₹2 crore, or up to ₹3 crore where cash receipts are within the limit in that section. Section 44ADA is gross receipts up to ₹50 lakh, or up to ₹75 lakh where cash receipts are within the limit in that section. This page does not state that cash-receipt percentage. It does not state a profit percentage.
Section 44AE is goods carriages. This page does not state how many vehicles, or a per-vehicle amount. The same filing page lists ITR-4 as not for total income above ₹50 lakh, capital gains or foreign assets, or a director in a company.
A taxpayer using section 44AD or 44ADA may have a single instalment on 15 March instead of the four dates. That rule is on the section 208 page. For FY 2026-27 that March date is 15 March 2027. Confirm it before you skip June, September, or December.
After the return is filed, e-verify within 30 days. The return is quoted before it is filed. A Coimbatore ITR-4 file stays on the ITR-4 page. The first discussion is free.
No. ITR-4 is only where the presumptive scheme applies and you choose it. Otherwise the form is ITR-3 with books. Confirm from the turnover and the nature of the business.
Section 44AD is turnover up to ₹2 crore, or up to ₹3 crore where cash receipts are within the limit in that section. Section 44ADA is gross receipts up to ₹50 lakh, or up to ₹75 lakh on the same cash-receipt test. This page does not state that cash-receipt percentage, or a profit percentage.
No. You approve the draft. You complete e-verification yourself. Do not send the income-tax password.
GST · ITR · Audit · Registration — English & Tamil, online and at the Singanallur office. First call is free.
