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Tag: section 44ad 44ada 44ae itr filing
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ITR-4 Filing Guide AY 2025-26 – Presumptive Taxation (44AD, 44ADA, 44AE) with Examples
1. What is ITR-4? ITR-4 is for individuals, HUFs, and partnership firms (other than LLPs) who opt for presumptive taxation under: 👉 This return is commonly called Sugam ITR and is designed for small taxpayers. 2. Who Can File ITR-4? ✅ Resident Individual / HUF / Partnership firm (not LLP)✅ Business turnover up to ₹2…