ITR-4 Filing Guide for Indian Freelancers & Small Businesses 📘 Step-by-Step Guide to File ITR-4 (Sugam) in India This guide is made for small businesses, freelancers, and professionals like Ravi — a graphic designer using presumptive taxation (44ADA). Who Can File ITR-4? ✅ Individuals, HUFs, Firms (non-LLP) ✅ Income ≤ ₹50 Lakhs ✅ Using Presumptive Taxation: - 44AD : Small businesses - 44ADA : Freelancers / Professionals (lawyers, architects, consultants) - 44AE : Goods transport business 📂 Required Documents Document Description PAN & Aadhaar Mandatory for login and e-verification Bank Statements To calculate turnover or professional receipts Invoice Summary Details of sales/services billed Investment Proofs 80C, 80D deductions if claim...
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