File your ITR-4 (Sugam) quickly, easily and accurately with GMH & Associates — designed for small businesses, shop owners, freelancers, transporters & professionals under presumptive taxation.
✅ Ideal for taxpayers under Sections 44AD, 44ADA & 44AE
✅ No books of accounts or audit required (within limits)
✅ Minimal documentation & simplified tax reporting
✅ Accurate tax computation with maximum deductions
✅ End-to-end support for fast, compliant & stress-free filing
✅ For individuals, HUFs & firms (not LLPs) under presumptive taxation
✅ Covers 44AD (business), 44ADA (professionals) & 44AE (transporters)
✅ No tax audit required within turnover limits
✅ Designed for small businesses, shopkeepers & freelancers
✅ Easy compliance with quick, simplified reporting
ITR-4 Sugam is suitable for taxpayers with:
✅ Business turnover up to ₹3 crore (digital receipts >95%)
✅ Professional receipts up to ₹75 lakh
✅ Transporters with ≤ 10 vehicles
✅ Individuals with salary, rent, interest & pension income
✅ Agricultural income ≤ ₹5,000
✅ Small business owners, shopkeepers, traders
✅ Professionals — doctors, lawyers, architects, consultants, freelancers
✅ Individuals with salary + presumptive business income
✅ Transporters with ≤ 10 commercial vehicles
✅ Individuals earning interest income, dividend, family pension
✅ Agricultural income ≤ ₹5,000Not Eligible:
❌ Companies, LLPs & corporate entities
❌ Capital gains income
❌ Foreign assets/income
❌ Partners in firms
❌ Directors in companies
❌ F&O / Crypto / speculative traders
❌ Agricultural income > ₹5,000
✅ PAN & Aadhaar card
✅ Form 16, Form 26AS, AIS, Form 16A
✅ Bank statements & passbook
✅ Profit & Loss & Balance Sheet (if opting out of presumptive scheme)
✅ Home loan interest certificate
✅ Rent receipts & rent agreement
✅ Investment proofs (LIC, PPF, NSC, ELSS, etc.)
✅ Donation receipts (80G)
Our experts at GMH & Associates will guide you through each step, ensuring your documentation is accurate and compliant.
| Step | Action | Details |
|---|---|---|
| Step 1 | Login to Portal | www.incometax.gov.in → PAN login |
| Step 2 | Select ITR-4 | Choose AY & ITR-4 (Sugam) |
| Step 3 | Enter Basic Details | PAN, Aadhaar, address, status |
| Step 4 | Declare Business Income | 8% (cash) / 6% (digital) turnover under 44AD |
| Step 5 | Declare Professional Income | 50% gross receipts under 44ADA |
| Step 6 | Declare Transport Income | Presumptive income under 44AE |
| Step 7 | Add Other Income | Salary, rent, interest, dividend |
| Step 8 | Claim Deductions | 80C, 80D, 80E, 80G, 24(b) |
| Step 9 | Compute Tax | System auto-calculates |
| Step 10 | Submit & E-Verify | Aadhaar OTP, NetBanking, EVC or ITR-V |
GMH & Associates handles end-to-end filing and coordination with government portals — ensuring quick and accurate registration.
❌ Using ITR-3 instead of ITR-4
❌ Incorrect turnover declaration
❌ Not reporting rental or interest income
❌ Missing 80C/80D/80G deductions
❌ Filing without verification (invalid return)
❌ Using presumptive tax when not eligible
❌ Forgetting advance tax (due March 15)
💼 Avoid these costly mistakes — GMH & Associates ensures 100% compliance from day one.
⭐ Specialists in 44AD, 44ADA & 44AE filings
⭐ Hassle-free filing with minimal documentation
⭐ Accurate computation & complete compliance
⭐ On-time filing to avoid penalties
⭐ Affordable & transparent pricing
⭐ End-to-end support for full peace of mind
We don’t just register your business — we help you build a compliant foundation for growth.
If you need immediate assistance, please call:
Share a few details with us, and one of our compliance specialists will get in touch shortly.
We’ll guide you through the entire process — from selecting the right business structure to completing registrations and filings — free of charge.
Yes — under 44ADA if receipts ≤ ₹75 lakh.
No — presumptive taxation eliminates books & audit (within limits).
You must file ITR-3 and maintain books.
No — presumptive scheme assumes expenses.
Yes — full advance tax by March 15.
Yes — refund comes after e-verification.