ITR-4s Form for Income Tax Return Filing

Last Updated on Sep 6, 2017

The Sugam ITR-4S Form is the Income Tax Return form for those taxpayers who have opted for the ‘Presumptive Income Scheme’ as per section 44AD and section 44AE of the Income Tax Act. However, if the turnover of the business mentioned above exceeds Rs. 1crore, the tax payer will have to file ITR-4.


ITR 4S can be used by following individuals to file returns

This return form is to be used by an individual/ HUF whose total income includes:


Business income where such income is computed in accordance with special provisions referred to in section 44AD and 44AE of the Act for computation of business income; or


Income from salary/pension; or


Income from one house property (excluding cases where loss is brought forward from previous years); or


Income from other sources (excluding winning from lottery and income from horse races).




The income computed shall be presumed to have been computed after giving full effect to every loss, allowance, depreciation or deduction under the Income Tax Act.


Further, in a case where the income of another person like spouse, minor child, etc. is to be clubbed with the income of the assessee, this return form can be used only if the income being clubbed falls into the above income categories.


Form ITR-4S

Click on the image below to find Form ITR-4S:

Read ITR-4S Form


Understanding Form ITR-4S

Form ITR-4S has the following components:

Part A:

General Information

Part B:

Gross total income from the five heads of income

Part C:

Deduction and total taxable income

Part D:

Tax computation and tax status


Verification & signatures on the return as well as details of TRP

Schedule BP - Details of income from Business:

The following information is required in this schedule:


Computation of presumptive income under 44AD


Computation of presumptive income under 44AE


Financial particulars of the business

Schedule AL:

Asset & liability at the end of the year

Schedule IT:

Statement of payment of advance-tax and tax on self-assessment


Statement of tax collected at source

Schedule TDS1:

Statement of tax deducted at source on salary

Schedule TDS2:

Statement of tax deducted at source on income other than salary

Supplementary schedule TDS1

Supplementary schedule TDS2

Supplementary schedule IT

Supplementary schedule TCS

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