How do I file an income tax return on business income in India?
File on incometax.gov.in in the form that matches how your business is set up: ITR-4 (Sugam) if you are a resident individual or firm (not an LLP) declaring presumptive income under 44AD or 44ADA with total income up to ₹50 lakh and you are not a company director; ITR-3 if you keep regular books, are a director or have losses ITR-4 cannot take; ITR-5 for a firm or LLP; ITR-6 for a company. Staying presumptive keeps a business clear of a tax audit up to ₹3 crore turnover, and a professional up to ₹75 lakh, when most receipts are digital. For FY 2025-26 the due date for non-audit ITR-3 and ITR-4 moved to 31 August 2026 and audit cases to 31 October 2026, with belated returns allowed until 31 December 2026. Link PAN with Aadhaar, check the pre-filled data, pay any tax due and e-verify.
The department's page on which return a proprietor or professional files: ITR-3 for regular business income, ITR-4 (Sugam) for presumptive income under 44AD, 44ADA or 44AE with total income up to ₹50 lakh, and who cannot use ITR-4.
The official manual for filing ITR-4 on the e-filing portal with pre-filled data, including prerequisites like a PAN linked to Aadhaar and a pre-validated bank account.
Explains ITR-4 eligibility, the Budget 2026 change of the non-audit due date to 31 August 2026, and the 44ADA limits of ₹50 lakh, or ₹75 lakh when cash receipts are within 5%.
A clear table of AY 2026-27 dates (31 August 2026 for non-audit ITR-3 and ITR-4, 31 October for audit cases, 31 December for belated returns) and when a presumptive filer stays audit-free: under ₹3 crore turnover for a business or ₹75 lakh for a professional, with most transactions digital.
