ITR-4, also known as “Sugam,” is a simplified Income Tax Return form for small businesses and professionals opting for the presumptive taxation scheme under the Income Tax Act. For Assessment Year (AY) 2026-27, the Central Board of Direct Taxes (CBDT) has introduced important updates in ITR-4 relating to eligibility, reporting requirements, and disclosures. What is… Continue reading Filing ITR-4 (Sugam) Online AY 2026-27 Documents & Portal Guide
