
A sole proprietorship is not a separate legal entity for income tax — business profit is taxed in the proprietor’s return.
Choosing the right return
- ITR-4 if eligible for presumptive taxation (44AD/44ADA)
- ITR-3 when maintaining regular books of account
- GST registration and returns if turnover requires
- Tax audit when Section 44AB limits apply
Start with our business tax filing or presumptive tax guide.
Need professional help in Coimbatore? Future Tax offers GST, income tax, audit, and company registration. Call +91 94454 38387.


