Income Tax Return: Who Can File ITR-4 For AY 2025-26

Know who is eligible to file ITR-4 for annual year 2025-26 and financial year 2024-25. use ITR-4 only if your income is simple and under presumptive scheme.

Know Who All Are Eligible To File ITR-4

Vanshika verma | Jul 21, 2025 |

Income Tax Return: Who Can File ITR-4 For AY 2025-26

Income Tax Return: Who Can File ITR-4 For AY 2025-26

The Income Tax return (ITR) filing is a crucial step for all taxpayers as it declares their income, deductions, and taxes paid. There are different types of ITR forms which are filed depending on the source and the amount of your income. One of such forms is ITR-4. It is also known as Sugam. This form is primarily meant for Resident individuals, Hindu Undivided Families (HUFs), and more. You can file ITR if your total income of AY 2025-26 belongs to any of the followings sources:

Also Read
Income Tax Dept. released Updated Excel-Based Utility for ITR-1, ITR-2, ITR-3 and ITR-4

Table of Content
  1. Who is Eligible to File ITR-4?
  2. Who is not Eligible to File ITR-4?

Who is Eligible to File ITR-4?

  • Resident Individual, HUF, or Firm (not LLP)
  • Income more than or equal to Rs. 50 Lakh
  • Profession/ Business under presumptive scheme:
    44AD: Small business
    44ADA: Professionals
    44AE: Transporters

Can also report:

  • One House Property Salary/pension other sources (Interest Family Pension)
  • Agricultural income up to Rs 5,000

Also Read
Great News! Taxpayers Can Now File ITR-2 With Pre-filled Data

Who is not Eligible to File ITR-4?

  • Having total income less than Rs 50 Lakhs
  • Owns more than one house property
  • Director in a company
  • Holds unlisted shares
  • Foreign assets/income
  • Income from lottery, racehorses, etc.
  • Signing authority in foreign account
  • Audit u/s 44AB mandatory
  • Wants to claim brought-forward losses

The due date to file ITR-4 for financial year 2024-15 is September 15, 2025.

  • Note: Use ITR-4 only if your income is simple and under presumptive scheme.

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Author Bio
Vanshika verma
Designation: Content Writer
Company: Studycafe
Location: Delhi, India
Total Posts: 1067

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