ITR 4 Sugam Form: How to Fill and e-File ITR-4 for A.Y.2017-18

Update on ITR-4 Sugam for A.Y. 2017-18: The assessee who were filling ITR-4 Sugam for A.Y. 2016-17, now they will file ITR-3 form. Know more about ITR-3 form here.

The ITR-4 form has removed by Income Tax Department for A.Y.2017-18. Now there is only one form i.e. ITR 4 SUGAM. It is only for the persons who are going to fill presumptive income u/s 44AD, 44ADA and 44AEE.

But if the income is above Rs. 2 crores, they you must file ITR-3 form.

Changes in ITR-4 Sugam for A.Y.2017-18

  1. The aadhar number is mandatory to mention in ITR-4. You can also enter enrollment ID if you have just applied for Aadhar Card.
  2. A new field has added in ITR-4 Sugam to enter cash deposited above Rs.2 lakh during the demonetization period.
  3. A new column for declaration of value of assets and liabilities by individuals/HUF earning above Rs.50 lakhs has also added.

Who Can File ITR-4 Sugam Form for A.Y.2017-18

Individual/HUF/Partnership Firm having income of the following will use ITR-4 Form.

  • Business income (Turnover less than Rs. 2 crore) if calculated in accordance with the provisions of sections 44AD and 44AE. (8% profit on gross receipts/6% in case of digital receipts).
  • Professional income if calculated in accordance with the provision of sections 44ADA/44AD (if Gross receipts less than Rs. 50 lakhs) (50% of gross receipts as his income). i.e. doctors, lawyers, engineers, chartered accountants, interior designers, accountants, freelancers etc.

Who Can Not File ITR-4 Sugam Form for A.Y.2017-18

If you have following income you are not eligible to file ITR-4 (Sugam) form.

  • Income from more than one house property
  • Income from winning form lottery or income from race hourses
  • Income under capital gains
  • Agricultural income in excess of Rs.5000
  • Income from speculative business and other special incomes
  • Income from an agency business or income from commission or brokerage
  • Any resident having income from any source outside India

The following image will help you to understand who can file ITR-4 Sugam form.

which itr form to file

ITR-4 (Sugam) is Optional

ITR-4 (Sugam) is optional to file for assessee. They can use also ITR-3 instead of ITR-4 Sugam. The main purpose to introduce ITR-4 Sugam is to simplify the process to file income tax return for business assessee. ITR 4 Sugam is Annexure less return form.

How to e-File ITR-4?

Entering Information in ITR-4 Form Excel Utility 

Step 1 Download ITR-4 Excel Utility
Step 2 Fill Income detail worksheet
Step 3 Fill TDS detail worksheet
Step 4 Fill all TCS detail worksheet
Step 5 Fill taxes paid and verification worksheet
Step 6 Fill 80G donation detail worksheet
Step 7 After filling all detail click on validate
Step 8 After validation click on Generate XML
Step 9 After XML generation, you are ready to file ITR-4

E-filing Procedure ITR-4 form

Step 1 Visit here ->
Step 2 If you already registered then login
Step 3 If you are not registered then click on register yourself
Step 4 After login click on e-file
Step 5 Then select assessment year and select ITR-4 here
Step 6 Browse your xml file as generated above
Step 7 Select digitally sign as Yes (if you have digital signature), if Not then select No
Step 8 Click on Submit button
Step 9 System will generate ITR-V, Print it
Step 10 Send ITR-V to the address given in ITR-V
Step 11 E-verify your return – Check here how to e-verify Income Tax Return

Download ITR-4 (Sugam Form)

ITR 4 (Sugam) Excel Utility Download
ITR 4 (Sugam) Java Utility Download
ITR 4 (Sugam) PDF Format Download

Useful Guides to File ITR-4 Form

Income Tax Slabs
Obligation to File Return
Computation of Total Income
Capital Gains Tax Rates
Cost of Inflation Index
How to Verify Income Tax Return
How to Send ITR-V to CVC
Which ITR Form Applicable to Me
How to File Income Tax Return Step by Step


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Add a Comment

    There is no income other than interest on income. The Bank has deducted an income tax of Rs.1200 on an interst income of Rs 100000 plus for the F.Y.2015-15 A.Y.2016-17.Which form shall beused for recovery of tax.

  2. I m running TAXI,
    Which ITR i have to file 4 or 4S

    1. hello Bishwas, You can file 4S if you declare your profit over 8%. It is very simple form and without filing any balance sheet, you can easily file your income tax return. Ask further if you have any query.

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