Documents required for ITR-4 (Sugam)
ITR-4 is for residents declaring business or professional income on a presumptive basis. Books are not required, but turnover, bank balances and a few balance-sheet figures still need to be reported.
Business figures
Gross turnover or receipts
Split between digital and cash receipts for 44AD.
GST returns or GSTIN details
Turnover as per GST is shown in the return.
Bank statements for the full year
Sundry debtors, creditors, stock and cash balance as on 31 March
Other income and deductions
Interest certificates
Form 16A and AIS
80C / 80D proofs
Advance tax challans
Frequently asked questions
What is the presumptive rate under 44AD?
8% of turnover, or 6% for receipts through banking channels and digital modes.
Who cannot use ITR-4?
Non-residents, directors of companies, people holding unlisted shares, and anyone with income above ₹50 lakh.
This checklist is general guidance for collecting documents and is not tax advice. Requirements change with notifications and circulars; check the latest rules or ask your CA.