ITR-4 (Sugam) — Sugam
The return for those declaring income on a presumptive basis under the relevant sections, rather than maintaining full books. Issued and governed by the Income Tax Department (CBDT). Below: who files it, when, and the mistake that costs people the most — plus the free tools for the PDFs that come with it, all of which run on your device.
Open the tools- Who files it, when, and what people get ITR-4 wrong
- The current form always comes from the authority — we never host a copy
- Combine, compress, scan and redact the paperwork around it, free
- Everything runs in your browser — no upload, no account
Who files ITR-4
Small businesses and professionals within the prescribed turnover or receipts limits who opt for presumptive taxation.
When
Filed after the financial year ends, on dates notified annually and often extended — the portal is the place to check, not last season’s guidance.
The thing people get wrong
Presumptive taxation comes with a lock-in: opting out in a later year can bar you from opting back in for several years and can bring an audit requirement with it. That consequence is not visible on the form itself.
Where to get the current ITR-4
From the income tax e-filing portal. Income Tax Department (CBDT). We deliberately do not host a copy of any government form. They are revised without notice, and a stale file served from here would be worse than none — you would file it and find out months later.
The tools people need around ITR-4
ITR-4 is filed with the authority, not with us. What we do is the document work around it — the part where a payroll portal caps uploads at a few megabytes, or two certificates have to become one file, or a statement has to become rows you can total.
Other income tax forms
Frequently asked questions
What is ITR-4?
The return for those declaring income on a presumptive basis under the relevant sections, rather than maintaining full books.
Who needs to file ITR-4?
Small businesses and professionals within the prescribed turnover or receipts limits who opt for presumptive taxation.
Where do I download ITR-4?
From the income tax e-filing portal — see Income Tax Department (CBDT). We do not host a copy: government forms are revised without notice, and a stale copy is worse than none.
Can DiemDesk file ITR-4 for me?
No, and nothing here does. We are document tools, not a filing service. What we help with is the paperwork around the filing — combining certificates, compressing a scan under a portal's upload limit, turning a statement into a spreadsheet, or redacting an account number before you forward something. All of it runs in your browser.
Are my documents uploaded?
No. The in-browser tools open and rebuild the file on your own device, so a Form 16 or a bank statement never leaves it. Open your browser's Network tab and you will see no request carrying the file.
Ready? It’s free and runs entirely in your browser.
Open the tools