ITR-4 SUGAM: Download Excel Utility & JSON Schema – Step-by-Step Filing Guide AY 2025-26

ITR-4 SUGAM: Download Excel Utility & JSON Schema – Step-by-Step Filing Guide AY 2025-26

Who Should Use ITR-4?

ITR-4, also called SUGAM, is meant for individuals, HUFs, and firms (other than LLPs) who are residents and meet the following conditions:

• Total income is up to ₹50 lakh
• Income from business or profession computed under:
  • Section 44AD – Presumptive income for small businesses
  • Section 44ADA – Presumptive income for professionals
  • Section 44AE – Presumptive income from goods carriage vehicles
• Long-term capital gains under Section 112A up to ₹1.25 lakh

Not applicable to:

• LLPs (Limited Liability Partnerships)
• Businesses declaring income under normal provisions (non-presumptive)
• Income from more than one house property
• Foreign income or assets
• Holding directorship in a company or having unlisted shares

Why Should You File ITR-4?

• It simplifies tax filing for small business owners and professionals
• Presumptive taxation helps avoid maintaining detailed books
• Useful for availing loans, visa processing, and maintaining income records
• Avoids late filing penalties and interest charges

When to File ITR-4?

The last date to file ITR-4 for the Assessment Year 2025–26 is 31st July 2025 (unless extended by the government).

How to File ITR-4?

There are two main ways:

1. Online Filing via e-Filing Portal
   Visit: https://www.incometax.gov.in/iec/foportal
   Log in → File Income Tax Return → Select ITR-4
2. Offline Filing using Excel Utility
   Download, fill, and upload the JSON generated by the utility.

📥 Download ITR-4 Filing Tools

🔗 Excel Utility (Version 1.0 – 4.61 MB)

Download Excel Utility for ITR-4

Released on: 30-May-2025

🔗 JSON Schema (25.9 KB)

Download JSON Schema

Released on: 30-May-2025

🔗 Validation Rules PDF (544 KB)

Download Validation PDF

Released on: 30-May-2025

How to Use the Excel Utility?

1. Download and unzip the Excel utility
2. Open the .xlsm file in Microsoft Excel (Enable Macros)
3. Enter your personal, income, and tax details
4. Click “Validate” and fix any errors
5. Click “Generate JSON”
6. Login to the Income Tax Portal and upload the JSON file

✅ Tips Before Filing ITR-4

• Keep Aadhaar, PAN, bank details, and income proofs ready
• Understand the presumptive taxation benefits before choosing ITR-4
• Declare only eligible income under sections 44AD, 44ADA, or 44AE
• Filing after the deadline may attract a ₹5,000 penalty under Section 234F