ITR-4S Form for Presumptive Taxation Scheme [Discontinued]

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Hiral Vakil

Income Heads
ITR Documents
ITR-4S
Presumptive Tax

ITR-4S (Sugam) was for those taxpayers who had opted for the presumptive taxation scheme under Section 44AD, 44ADA or Section 44AE. It was introduced in FY 2010-11 (AY 2011-12). ITR-4S has been discontinued from FY 2016-17 (AY 2017-18). From FY 2016-17 onwards, you need to file ITR-4 instead of ITR-4S. You can download the ITR-4S form in PDF form here.

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Who can file ITR-4S?

This return can be used untill FY 2015-16 by an individual/HUF whose total income includes:

Who can not file ITR-4S?

This Return Form cannot be used in case of following incomes:

Check which ITR Form to file?
Income Tax Return Forms to file depends on your Income Source, Residential Status, and other financial situation. Know which ITR Form you should file.
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Check which ITR Form to file?
Income Tax Return Forms to file depends on your Income Source, Residential Status, and other financial situation. Know which ITR Form you should file.
Explore

Structure of ITR-4S

Part/ Schedule Heading Fields
PART A- GENERAL Personal Information Name, Address, Date of Birth, PAN, contact details etc.
Filing Status Employer Category, Residential status, Return filed under section etc.
PART B Income And Deduction Income from Business, Salary, House Property, Other Sources. 
PART C Deduction under Chapter VI-A Deductions under section 80C, 80D, 80E, 80G, 80TTA etc.
PART D Tax computation Break up of Tax, Interest, Cess, Rebate etc.
Schedule 44AE Calculations of Profits and Gains of Business of plying, hiring or leasing goods carriage Period of Holding, Income per Vehicle, Deemed Income
Schedule NOB BP Nature of Business. If more than one business, indicate the three main activities/ products. Nature of Business, Computation of Presumptive Income under 44AD and 44AE. Financial Particulars of Business. 
Tax Details TDS1: Details of Tax Deducted at Source from SALARY TAN of Employer, Employer Name, Tax Deducted etc.
Tax Details TDS2: Details of Tax Deducted at sources from Income other than Salary TAN, Name of Deductor, Year of Deduction, Tax deducted etc.
Tax Details TCS: Details of Tax Collected at sources Tax collection Account Number, Name of Collector, Tax Collected, Amount Claimed.
Tax Details IT: Details of Advance Tax and Self Assessment Tax Payments BSR Code, Date of Deposit, Chalan Number, Tax Paid. 
Taxes paid and verification Taxes Paid Advance Tax, Self Assessment Tax, TDS.
Details of all Bank Accounts held in India at any time during the previous year IFSC, Name of Bank, Account Number, Bank Account Type.
80G Details of donations Name of Donee, Address, City or District, State Code, PAN of Donee, Amount etc.

What are the documents required?

Following are the documents required to file ITR-4S:

Essential documents:

Documents on the basis of your type of Income:

How to file the ITR-4S?

You can either file your ITR-4S physically or electronically. Since Financial year 2013-14, electronic filing of ITR-4S has been made compulsory for the taxpayers who…

In case of Physical submission:

The department will provide you with an acknowledgement along with stamp of submission on your copy.

In case of Online / Electronic submission:

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