Apply Online Get Your Presumptive Business Income (ITR-4 Form Filing) Done in Onecall Tax Solution.

ITR-4 is filed by individuals, HUFs, and firms (other than LLPs) opting for presumptive taxation under sections 44AD, 44ADA, or 44AE. It is for small businesses, professionals, or transporters with income up to ₹50 lakh or ₹2 crore (as per limits). Under this scheme, income is declared at a fixed percentage of turnover, and detailed books are not required. It simplifies tax filing and reduces compliance burden. Deductions like 80C, 80D can still be claimed. ITR-4 ensures easy and efficient tax filing for small taxpayers.