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

E-filing Procedure ITR-4 form

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

Download ITR-4 (Sugam Form)

ITR 4 (Sugam) Excel UtilityDownload
ITR 4 (Sugam) Java UtilityDownload
ITR 4 (Sugam) PDF FormatDownload

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


Related Tax Articles

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

  1. 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.

    • 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.

  2. sir i am salaried person but i have lost some amount in share market in F&O segment. kindly tell me which form of ITR valid for me where i can show my loss.

    meena kumary

  3. request to Income Tax Department – please provide Excel Utility ITR Form no. 4 for online filing purpose at the earliest – ITS LATE NOW

  4. request to Income Tax Department – please provide Excel Utility ITR Form no. 4 for AY 14-15 for online filing purpose at the earliest

  5. request to Income Tax Department – please provide Excel Utility ITR Form no. 4 for online filing purpose at the earliest

  6. Sir,

    Please us know when the ITR-4 – 4S and ITR-5 will come
    in Excel utility 2014-2015 ?


    Pravin Yadav

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