Praveen J & Associates
Income Tax · Business ITR-4 (44AD / 44ADA)

ITR-4 Sugam — Presumptive Income Filing for Small Business & Professionals

Small business ya professional ho — books maintain nahi karna chahte?

44AD (6%/8% of turnover) aur 44ADA (50% of receipts) presumptive scheme ka full benefit lijiye. Hum eligibility check karke ITR-4 file karte hain.

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Common Problems Taxpayers Face

Sound familiar? You're not alone.

44AD vs 44ADA vs regular books — confusion

Turnover ₹2 crore / ₹50 lakh limit cross ho gaya

Cash receipts >5% — section eligibility issue

Pichle saal regular tha, ab presumptive opt karna

GST turnover aur ITR turnover mismatch

Presumptive Taxation Scheme kya hai?

  • 44AD: Small business — 6% (digital) / 8% (cash) of turnover as deemed profit
  • 44ADA: Professionals (doctor, CA, lawyer, IT consultant) — 50% of receipts deemed profit
  • Books of accounts maintain karne ki need nahi
  • Advance tax full amount 15 March tak — 4 instalments wala rule nahi
Note: Ek baar 44AD opt karne ke baad 5 saal continuous follow karna padta hai, varna 5 saal tak phir eligible nahi.

Who Should Use This Service?

Small traders / retailers (turnover ≤ ₹3 crore from FY24-25)

Manufacturers / contractors (small scale)

Doctors, CA, lawyers, architects (gross receipts ≤ ₹75 lakh)

Freelance IT / consulting professionals

Commission agents NOT eligible (separately ITR-3)

Benefits

  • No books of accounts / audit hassle
  • Simple compliance — single page form
  • Lower effective tax for digital-heavy businesses
  • Quick refunds — minimal scrutiny risk
  • Bank loan ke liye valid income proof

Important Points

  • Turnover limit FY24-25 se ₹3 crore (digital receipts ≥95%) ya ₹2 crore
  • 44ADA limit ₹75 lakh (digital ≥95%) ya ₹50 lakh
  • Lower profit declare karna hai toh books + audit mandatory
  • GST returns aur ITR-4 ke turnover match hone chahiye
  • Capital gain / multiple properties hain toh ITR-4 nahi chalega

Our Process

Simple, transparent, expert-led.

1

Eligibility & section check (44AD / 44ADA)

2

Turnover & cash/digital ratio analysis

3

Deemed profit calculation

4

Advance tax / self-assessment tax payment

5

ITR-4 filing + e-verification

Documents Required

We'll guide you step-by-step on documentation.

PAN, Aadhaar, bank statement
Annual turnover / gross receipts summary
GST returns (if registered)
Bank statement (savings + current)
Cash vs digital receipt split

Trusted by Individuals & Businesses

4.8/5 on Google
"Filed my ITR in two days — accurate and stress-free."
"Got my refund quickly. Excellent CA guidance."
"Tax notice resolved smoothly. Highly recommended."

Frequently Asked Questions

Ek baar 44AD opt out kiya toh next 5 assessment years tak presumptive scheme phir nahi le sakte, aur tab books + tax audit mandatory ho jaata hai. Decision soch samajh ke.

Ready to file with confidence?

Expert CA filing, accurate computation, full compliance — talk to us today.

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