itr-presumptivelisted

# Presumptive business income & ITR-4 (Sugam) — India > ⚠️ **BETA — book-verified, not yet filing-verified.** The statutory rules below carry citations; items marked *(portal-observed)* come from other filers' published ITR-4 experience (notably the MIT-licensed [file-itr](https://github.com/shivprime94/file-itr) project), not from this project's own filings. If you file ITR-4 with this skill, please report corrections via an issue. ## 1. Eligibility gates (AY 2026-27 figures — verify current year) **Scheme fit first, form fit second.** - **44AD (business)**: resident individual/HUF/partnership firm (NOT LLP, not non-resident); any business EXCEPT: 44AA professions, commission/brokerage/agency income, and 44AE plying business. Turnover ≤ **₹2 crore, or ₹3 crore where cash receipts ≤ 5% of total turnover** (receipt by account-payee cheque/draft/ECS/prescribed digital modes counts as non-cash). Deemed profit: **8% of turnover; 6% for the digitally-received portion** realised by the §139(1) due date. Declaring higher actual profit is allowed; declaring lower means keeping books (44AA) — audit follows only via the 44AD(4)/(5) lock-in below or the ordinary 44AB turnover tests, not automatically. - **44ADA (profession)**: resident individual/partnership (NOT LLP, **NOT HUF** — an HUF with professional receipts fits neither 44ADA nor 44AD, whose exclusions cover professions → books/ITR-3); professions per 44AA(1) — legal, medical, engineering, architecture, accountancy, technical