How to File ITR-4 Online in 2026 – Complete Step-by-Step Guide (AY 2026-27)

How to File ITR-4 Online in 2026 – Complete Step-by-Step Guide (AY 2026-27)

Widely News   August 02, 2026

 

How to File ITR-4 (Sugam) Online in 2026 – Complete Guide

Filing your Income Tax Return (ITR) is one of the most important financial responsibilities for every taxpayer in India. If you are a small business owner, freelancer, professional, transporter, shopkeeper, or self-employed individual opting for the Presumptive Taxation Scheme, then ITR-4 (Sugam) is the correct return form for you.

In this guide, you'll learn everything about filing ITR-4 online, including eligibility, required documents, step-by-step filing process, and common mistakes to avoid.

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What is ITR-4 (Sugam)?

ITR-4, also known as Sugam, is an income tax return form designed for taxpayers who opt for the Presumptive Taxation Scheme under:

• Section 44AD (Business)
• Section 44ADA (Profession)
• Section 44AE (Goods Carriage Business)

This scheme simplifies taxation by allowing eligible taxpayers to declare income at prescribed percentages instead of maintaining detailed books of accounts.

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Who Can File ITR-4?

You can file ITR-4 if you are:

• Individual
• Hindu Undivided Family (HUF)
• Partnership Firm (excluding LLP)

And your income includes:

• Business income under Section 44AD
• Professional income under Section 44ADA
• Income from goods carriage under Section 44AE
• Salary or pension
• One house property
• Interest income
• Agricultural income up to ₹5,000

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Who Cannot File ITR-4?

You cannot use ITR-4 if:

• Your turnover exceeds the prescribed limit for presumptive taxation.
• You are an LLP.
• You have capital gains.
• You own foreign assets.
• You are a company.
• You have more than one house property.
• You have income from speculative business.

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Documents Required Before Filing ITR-4

Prepare the following documents:

• PAN Card
• Aadhaar Card
• Bank Account Details
• Form 26AS
• AIS (Annual Information Statement)
• TIS (Taxpayer Information Summary)
• Profit and turnover details
• GST details (if applicable)
• Interest certificates
• TDS certificates (Form 16/16A)

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Step 1: Login to Income Tax Portal

Visit the Income Tax Department's official e-filing portal.

• Login using PAN/Aadhaar
• Enter Password
• Complete OTP verification

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Step 2: Select File Income Tax Return

Choose:

• e-File
• Income Tax Return
• Assessment Year (AY 2026-27)
• Online Mode
• Continue

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Step 3: Choose ITR Form

Select:

ITR-4 (Sugam)

The portal will automatically check your eligibility.

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Step 4: Select Filing Reason

Choose the applicable reason:

• Original Return
• Revised Return
• Updated Return

Most taxpayers choose Original Return.

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Step 5: Personal Information

Verify:

• Name
• PAN
• Aadhaar
• Mobile Number
• Email
• Address
• Bank Details

Ensure all bank accounts are correctly added.

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Step 6: Income Details

Enter your income under the relevant presumptive section.

Section 44AD

For eligible businesses:

• Declare Gross Turnover
• Declare Presumptive Income

Generally:

• 8% of cash receipts
• 6% of digital receipts

If you declare lower income, additional compliance requirements may apply depending on the applicable tax rules.

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Section 44ADA

For professionals:

Eligible professionals include:

• Doctors
• Lawyers
• Architects
• Chartered Accountants
• Engineers
• Interior Designers

Income is generally declared at the prescribed presumptive percentage of gross receipts, subject to current law.

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Section 44AE

For transport business:

Enter:

• Number of goods vehicles
• Vehicle type
• Period of ownership

The portal computes presumptive income as per applicable provisions.

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Step 7: Enter Other Income

Include:

• Savings Account Interest
• Fixed Deposit Interest
• Family Pension
• Other Sources

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Step 8: Claim Deductions

Claim deductions under Chapter VI-A, such as:

Section	Deduction
80C	LIC, PPF, ELSS, EPF
80CCD(1B)	NPS
80D	Health Insurance
80G	Donations
80TTA	Savings Interest
80TTB	Senior Citizens Interest

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Step 9: Tax Calculation

The portal automatically calculates:

• Total Income
• Tax
• Interest (if any)
• Late Fees
• Refund

If tax is payable, complete payment before submitting.

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Step 10: Verify Return

Choose any verification method:

• Aadhaar OTP
• Net Banking
• Bank Account EVC
• Demat EVC
• Digital Signature (DSC)

Verification must be completed to successfully file your return.

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Common Mistakes to Avoid

Avoid these common errors:

• Incorrect turnover reporting
• Ignoring AIS information
• Wrong bank account details
• Claiming incorrect deductions
• Missing TDS entries
• Selecting the wrong ITR form
• Not verifying the return after submission

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Benefits of Filing ITR-4

• Simple return filing
• No need for detailed books (if eligible under the presumptive scheme)
• Faster filing process
• Reduced compliance burden
• Easier tax calculation
• Useful proof of income for loans and visas

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Frequently Asked Questions (FAQs)

Can salaried employees file ITR-4?

Yes, if they also have eligible presumptive business or professional income and meet all ITR-4 conditions.

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Is GST registration mandatory for ITR-4?

No. Eligibility for ITR-4 depends on the Income-tax Act provisions, not solely on GST registration.

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Can freelancers file ITR-4?

Yes, eligible professionals opting for Section 44ADA can use ITR-4 if they satisfy the prescribed conditions.

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Can I revise ITR-4?

Yes. If permitted under the Income-tax Act, a revised return can be filed within the applicable timelines.

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Is Aadhaar mandatory?

PAN-Aadhaar linkage and Aadhaar-based compliance requirements apply as prescribed under current tax rules.

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Pro Tips Before Filing

• Match your income with AIS and Form 26AS.
• Verify TDS credits before submission.
• Keep all supporting documents for future reference.
• Report turnover accurately.
• File before the due date to avoid interest and penalties.

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Final Thoughts

ITR-4 (Sugam) is an excellent option for eligible small businesses and professionals who choose the presumptive taxation scheme. Filing it correctly can save time, reduce compliance, and help avoid unnecessary notices from the Income Tax Department.

Before submitting your return, carefully review all information, reconcile it with your financial records, and complete e-verification. If you have complex income sources or are unsure about your eligibility for ITR-4, consider consulting a qualified tax professional.

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• How to File ITR-4
• ITR-4 Online Filing 2026
• ITR-4 Step by Step Guide
• Sugam ITR Filing
• Section 44AD ITR
• Section 44ADA Guide
• ITR-4 Eligibility
• Presumptive Taxation Scheme
• Income Tax Return India
• AY 2026-27 ITR Filing

What to do if you have not got tax refund yet ?

What to do if you have not got tax refund yet ?

Widely News   October 22, 2019

What to do if you have not got tax refund yet ?

Are you wondering why you have not received your income tax refund yet despite having filed your income tax return (ITR) within the due date for assessment year (AY) 2019-20? There could be various reasons for the same. However, a common reason could be furnishing incorrect bank account details in the ITR form.

While tax refund was earlier issued either in the form of cheque or direct credit to bank accounts, the income tax department now credits tax refunds only in the form of direct credit in the bank accounts of taxpayers. Moreover, from this AY, these accounts need to be pre-validated and linked to the taxpayers’ permanent account number (PAN).

You are eligible to claim a refund if excess income tax has been deducted from your income during the year. This could happen in cases of multiple incomes or where tax is deducted at source (TDS). The income tax department does refund this excess tax paid, but you have to apply for it when filing your ITR for the relevant financial year.

Track the status

In case you have not received your refund yet, you first need to check the status of your refund. “About five to six years ago, one had to approach the assessing officer to find out the status of refunds. Now one can check it online within minutes," said Amit Maheshwari, partner, Ashok Maheshwary and Associates Llp, a chartered accountancy firm. Except in few cases, now most people get their refunds in a few months of filing returns, added Maheshwari.

You can track the status of your refund on www.incometaxindia.gov.in or www.tin-nsdl.com. Click on “Status of Tax Refunds" tab, enter your PAN and the AY for which you want to track the refund. If the refund has been processed, a message will pop up, stating the mode of payment, a reference number, status and date of refund.

However, if there is an issue because of which refund has not been issued or declined, the message will say so. For instance, if the message states “refund unpaid", it could be because the bank account details (account number or IFS Code) that you have submitted to the income tax department are wrong. In that case, check your bank account details you have mentioned in your ITR.

Bank account information

According to income tax rules, you are supposed to provide details of all the savings and current accounts held by you at any time in India during the previous year, while filing your returns. It is not mandatory to provide details of dormant accounts which have not been operational for more than three years. However, “if the income from all the bank accounts has been duly included though the details of the account itself may have been omitted, no penalty may be leviable in such cases," said Maheshwari.

If you have more than one bank account, you are required to indicate the account in which you would like to get your refund credited, irrespective of whether you have a refund or not. Bank details include the name of the bank, account number, and the 11-digit IFS Code of the bank or details of international bank account number (IBAN) in case you have a foreign bank account.

Taxpayers who filed returns for AY2019-20 were also required to ensure that the bank account chosen for the refund is pre-validated with the e-filing account and linked with their PAN.

Failure to provide any of the above mentioned details may result in the refund not getting credited.

Making correction

If you find you have made a mistake in providing your bank account details, you have the option to update it, before placing a request for re-issue of refunds.

Remember that you can update your bank account details only in case where your return has been processed and your refund was failed or not credited in your bank account because of an issue with your bank account details.

In such a case, you need to modify your account details and place a request for reissue of refund. It can be done online by logging into the e-filing portal, www.incometaxindiaefiling.gov.in, with your user ID and password. Next, go to “My Account" and then click on “Refund re-issue request". Follow the steps and enter the new bank account number or make a correction in the already mentioned bank details and submit the request.

Before doing so, make sure this account is linked with your PAN and is pre-validated. In order to link your bank account with PAN, you need to visit your bank’s branch with a copy of PAN. It is a simple process and does not take much time. Once you link your bank account with PAN, pre-validate the bank account through the income tax e-filing account. Log on to e-filing accounts, go to “profile setting" and choose which bank you want to pre-validate. You will need to provide information like bank name, bank account number, IFS Code, mobile and email ID to validate your bank account.

Once you update the bank account and place a request for reissue of refunds, it will most likely get credited to your account in a few days.