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ITR-4 (Sugam): For Presumptive Business/Profession
Who Can File?
• Resident Individuals, HUFs, or Partnership Firms (not LLPs) with:
o Presumptive business income (Section 44AD: turnover ≤ ₹2 crore; 6% digital/8% cash receipts).
o Presumptive professional income (Section 44ADA: receipts ≤ ₹50 lakh; 50% deemed profit).
o Salary/pension, one house property, or other sources (income ≤ ₹50 lakh).
• Not eligible: Capital gains, foreign income, or multiple properties (use ITR-2/3).
• PAN, Aadhaar.
• Form 16, Form 26AS, AIS.
• Business receipts (no detailed books for presumptive).
• House property, deduction proofs, bank statements.
Post-Filing: Monitor refunds (fast-tracked for ITR-4).
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