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ITR-4 Return Filing Services in Nashik | N D Savla & Associates
ITR-4 Filing · Nashik, Maharashtra

ITR-4 Return Filing — Presumptive Income. Simplified Filing.

ITR-4 (Sugam) filing for small businesses, professionals and transporters opting for presumptive taxation, in Nashik and across Maharashtra.

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ITR-4, also called Sugam, is designed for resident individuals, HUFs and firms (other than LLPs) with total income up to ₹50 lakh who opt for presumptive taxation under Section 44AD (business), Section 44ADA (profession), or Section 44AE (goods transport), removing the need to maintain and report detailed books of accounts.

At N D Savla & Associates, we file ITR-4 returns for small business owners, professionals and transporters across Nashik and Maharashtra, confirming eligibility for presumptive taxation and computing the presumptive income correctly against turnover or receipts.

While ITR-4 is meant to simplify filing, choosing between presumptive taxation and regular books-based filing has real tax implications — we help you understand which is more beneficial before committing to the presumptive scheme.

Our ITR-4 Filing Services

Presumptive Taxation Eligibility Check

Confirming eligibility for Section 44AD, 44ADA or 44AE based on business type, turnover and other conditions.

Presumptive Income Computation

Computing presumptive income at the prescribed percentage of turnover or receipts under the applicable section.

Turnover & Receipts Verification

Verifying turnover or gross receipts figures against bank statements and business records before filing.

Regular vs Presumptive Comparison

Comparing tax outcomes under presumptive taxation versus regular books-based computation to identify the better option.

Transporter Income Computation

Computing presumptive income for goods carriage owners under Section 44AE based on the number and type of vehicles owned.

Salary & Other Income Integration

Integrating any salary, house property or other income alongside presumptive business or professional income.

26AS & AIS Reconciliation

Reconciling reported turnover and TDS with Form 26AS and AIS to avoid discrepancies and notices.

Filing & E-Verification

Filing the ITR-4 on the e-filing portal and completing e-verification to finalise the process.

Our ITR-4 Filing Process

1

Eligibility Assessment

We confirm eligibility for presumptive taxation based on business type, turnover and other applicable conditions.

2

Turnover & Receipts Review

Turnover or gross receipts are reviewed against bank statements and available business records.

3

Presumptive Income Computation

Income is computed at the prescribed percentage under Section 44AD, 44ADA or 44AE as applicable.

4

Return Preparation & Review

The ITR-4 is prepared, integrating any other income, and reviewed with you before submission.

5

Filing & E-Verification

The return is filed and e-verified, with the acknowledgment shared with you.

Why It Matters

✓Simplified filing without maintaining detailed books of accounts
✓Confirmed eligibility before opting into presumptive taxation
✓Accurate presumptive income computation against turnover
✓Informed choice between presumptive and regular taxation
✓Correct treatment for transporters under Section 44AE
✓Reduced compliance burden for small businesses and professionals
✓Reconciliation with 26AS and AIS reducing notice risk
✓Fast, accurate filing suited to ITR-4's simplified scope

Frequently Asked Questions

ITR-4 can be filed by resident individuals, HUFs and firms (other than LLPs) with total income up to ₹50 lakh who opt for presumptive taxation under Section 44AD for business, Section 44ADA for specified professions, or Section 44AE for goods transport, subject to conditions under each section.
Section 44AD allows eligible small businesses to declare income at a prescribed percentage of turnover (typically 6% or 8% depending on the mode of receipt) without maintaining detailed books of accounts or undergoing a tax audit, subject to turnover limits and other conditions.
Yes, specified professionals eligible under Section 44ADA can declare presumptive income at 50% of gross receipts and file ITR-4, provided their gross receipts are within the prescribed limit and other conditions are met.
Not always — if actual profit margins are lower than the presumptive percentage, or if significant business expenses would otherwise be deductible, regular books-based computation under ITR-3 may result in lower tax, so it's worth comparing both before deciding.
Yes, but Section 44AD has specific provisions — if you opt out after using presumptive taxation, you may be required to maintain books of accounts and get them audited for the next five years if you declare income below the presumptive rate again.
ITR-4 also accommodates salary or pension income, income from one house property, and income from other sources such as interest, alongside the presumptive business or professional income, subject to the overall ₹50 lakh total income limit.

Related Services

FCRA Audit → ROC Compliance Audit → Corporate Governance Advisory → Scrap Validation Services → SOP Implementation → Supply Chain Risk Management → Business Cost Optimization → Business Process Reengineering (BPR) →

Eligible for presumptive taxation and ready to file?

Share your turnover and business details — we'll confirm eligibility and file your ITR-4 accurately.

Book Free Consultation or send us a message
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