ITR-4 filed under presumptive taxation, without books to maintain
Section 44AD, 44ADA and 44AE income declared at the prescribed rate, with eligibility checked before we file.
Presumptive taxation is the simplest legal way for a small business or an independent professional to file: declare income at the prescribed percentage of receipts, skip audited books, and pay advance tax in one instalment by 15 March. The catch is eligibility. Cross the turnover limit, take in too much cash, or declare below the prescribed rate, and the scheme falls away with books and an audit in its place. We check the position first, then file.
Who this is for
Resident individuals, HUFs and partnership firms other than LLPs, with business turnover up to the 44AD limit, professional receipts within the 44ADA limit, or goods carriages under 44AE. Total income must be within ₹50 lakh and capital gains rule out ITR-4.
What's included
Eligibility check
Turnover, cash receipt share and business type verified against the current 44AD, 44ADA and 44AE limits.
Presumptive computation
Income declared at the prescribed rate, with the lower rate applied to digital receipts where allowed.
Advance tax planning
The single 15 March instalment computed so interest under 234B and 234C is avoided.
GST turnover matching
Receipts declared in the return reconciled with GST returns to prevent a mismatch notice.
How the process works
- 1
Share your annual receipts, bank statements and GST returns, if registered.
- 2
We confirm presumptive eligibility and compute income under the applicable section.
- 3
Tax and any interest are computed, and the working is shared for your approval.
- 4
The return is filed and e-verified, with the refund or demand position tracked.
Benefits
- No requirement to maintain detailed books or undergo an audit while you remain eligible.
- Lower effective tax where digital receipts qualify for the reduced presumptive rate.
- Return turnover matching GST turnover, which is the first thing the system compares.
Fees
Professional fee starts at
₹999
Single business or profession. Multiple businesses are quoted on review. Compare all packages
Frequently asked questions
- Who can use Section 44ADA?
- Specified professionals such as doctors, lawyers, engineers, architects, accountants and technical consultants, with gross receipts within the prescribed limit. Income is declared at 50% of receipts.
- What if I declare less than the presumptive rate?
- You then have to maintain books and get them audited, and file ITR-3 instead. We flag this before filing rather than after a notice arrives.
- Can I switch out of 44AD later?
- Yes, but opting out of 44AD locks you out of the scheme for the next five assessment years, so it is a decision worth taking with advice.
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