ITR for Professionals/ Freelancers

Perfect for doctors, lawyers, CAs, consultants, tutors, and similar professionals who want a lighter filing based on fees received—not a full line-by-line expense ledger

Assisted ITR-4 (Sugam) for a resident individual or an eligible registered partnership firm (not LLP) when professional profit is on presumptive basis under section 44ADA—normally 50% of gross professional receipts and no separate business-expense sheet beyond Chapter VI-A. Gross receipts may be up to ₹50 lakh, or up to ₹75 lakh only if cash receipts are not more than 5% of total receipts in the same year. At the same time the ITR-4 FAQ conditions must all be met: total income not above ₹50 lakh; salary or pension; only one house property; other sources limited to items the FAQ lists (savings interest, deposit interest, refund interest, family pension, certain other interest, etc.) and not lottery or race-horse income; long-term capital gains under section 112A not above ₹1,25,000; agricultural income not above ₹5,000; resident but not RNOR; not a director; no unlisted equity shares in the year; no short-term capital gains; no brought-forward loss; no deferred ESOP tax route barred on ITR-4; and no income taxable at special rates under sections 115BBDA or 115BBE. We do not prepare ITR-5.

Inclusions

ITR-4 with section 44ADA presumptive profit on professional gross receipts (expenses are deemed covered; Chapter VI-A still as per law)
Checks on gross receipts and the cash-vs-digital condition for the higher turnover band
Salary, pension, one house property, and the other-source items the ITR-4 FAQ names for the same return
Agricultural income up to ₹5,000 when applicable
Form 16, Form 16A, Form 26AS, and AIS reconciliation
Pointers on old vs new regime for business income (Form 10-IEA when you opt out of the default regime)

Exclusions

Gross receipts above ₹75 lakh (if aggregate cash receipts exceed 5% of gross receipts) or above ₹50 lakh otherwise — choose ITR for professionals (not under presumptive taxation)
Specified profession not notified / income outside 44ADA
Cases that cannot file ITR-4 per the government ITR-4 FAQ: total income above ₹50 lakh; RNOR or NRI; more than one house property; any short-term capital gains; long-term capital gains under section 112A above ₹1,25,000; agricultural income above ₹5,000; director; unlisted equity shares at any time in the year; income under sections 115BBDA or 115BBE; lottery or race-horse income; deferred tax on ESOP from eligible start-ups; any brought-forward loss; and every other “not eligible” bullet the FAQ prints for ITR-4
Capital gains (except limits allowed in ITR-4), trading (F&O / intraday) as primary complexity — choose ITR for Capital Gains or ITR for Traders
Normal provisions with full books — ITR for professionals (not under presumptive taxation)

Recommended For

Professionals
Freelancers
Tutors
Other notified professionals under Section 44ADA

Not Recommended For

Outside 44ADA receipt thresholds or voluntarily declaring below 50% of receipts with books — ITR for professionals (not under presumptive taxation)
Any fact that breaks one of the numbered ITR-4 conditions in the government FAQ list above
LLP or registered partnership firm required to file ITR-5 — not offered here; confirm entity type before purchase

How It Works

Share your details and upload documents
Our expert prepares your tax return
Review and approve your return
We file your return and help with e-verification
Get ITR-V after e-filing
Post-filing support available

Documents Required

Form 16 if you have salary
Form 16A for TDS on professional fees, interest, or rent
Form 26AS and AIS
Bank statements showing professional receipts
Invoices, fee registers, or payment summaries for gross receipts
Rental agreement and rent receipts for house property; housing loan interest certificate if you claim it
Donation receipts, insurance premiums, ELSS/PPF proofs, etc., for deductions you claim
Form 10-IEA acknowledgement if you opt for the old regime for this business income
Full expense ledgers only if you are leaving 44ADA — then book the non-presumptive professional plan instead

Time Estimate

4-5 business days after document submission

Remarks

Presumptive tax under 44ADA: advance tax may be due in full by 15 March for that income (portal FAQ). Regime change for business income: Form 10-IEA before due date of ITR u/s 139(1) if opting old regime; business assessees cannot switch regimes every year (FAQ).
Tax audit (e.g. gross receipts above ₹50 lakh in profession) is not included in plan price. If you are not eligible for 44ADA or ITR-4, choose ITR for professionals (not under presumptive taxation).