ITR-4 Presumptive Filing, simpler by design.

8% of turnover for cash transactions and 6% for digital receipts under 44AD, and 50% of gross receipts under 44ADA for professionals — regardless of your actual expenses.

Yes, but if you opt out after using it, you generally can't opt back into presumptive taxation under 44AD for five assessment years — this is worth thinking through before you file.

You can still declare a lower profit, but if your income exceeds the basic exemption limit, you'll then need to maintain books of accounts and get a tax audit done — the exemption from books applies only when you accept the presumptive rate.

You can file it yourself on the portal, and for straightforward cases that's often enough. Where we help is confirming you're genuinely eligible for presumptive taxation, applying the correct rate to a mixed cash-and-digital turnover, and flagging it if your numbers actually call for ITR-3 instead.