ITR-4 Filing 2026-27 Complete Guide

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ITR-4 Filing 2026-27 Complete Guide 

Business, Shop Owners, Freelancers aur Professionals ke liye Step-by-Step Guide

Agar aapki koi bhi shop hai — jaise Kirana Store, Mobile Shop, Electronics Shop, CSC Center, Money Transfer Shop — ya phir aap Freelancer, Doctor, CA, Advocate, Engineer ya kisi bhi tarah ki Professional Services provide karte ho, to aapke liye ITR-4 file karna bahut important hai।

Bahut saare log Income Tax Return bharte waqt confuse ho jaate hain ki kaunsa ITR form select karein, turnover kaise show karein, AIS aur Form 26AS kaise check karein ya phir refund kaise milega।

Is article mein hum Assessment Year 2026-27 (Financial Year 2025-26) ke liye ITR-4 filing ka complete process  samjhenge।

ITR-4 Kya Hai?

ITR-4 ek Income Tax Return form hai jo mainly:

  • Small Business Owners

  • Shopkeepers

  • Freelancers

  • Professionals

  • CSC Operators

  • Service Providers

ke liye hota hai।

Ye form Presumptive Taxation Scheme ke under file kiya jata hai।




Kaun ITR-4 File Kar Sakta Hai?

Aap ITR-4 file kar sakte ho agar:

✅ Aapki total income ₹50 lakh se kam hai
✅ Aapka business Section 44AD ke under aata hai
✅ Aap Freelancer ya Professional ho (44ADA)
✅ Goods Carriage business ho (44AE)
✅ Simple business/professional income ho

Kab ITR-4 Applicable Nahi Hai?

Agar aap:

❌ Share Market Intraday Trading karte ho
❌ F&O Trading karte ho
❌ Short Term Capital Gain hai
❌ Long Term Capital Loss hai
❌ Foreign Assets ya Foreign Income hai

to aapko ITR-2 ya ITR-3 file karna padega।

ITR Filing se Pehle Kya Check Karein?

1. AIS (Annual Information Statement)

Sabse pehle Income Tax Portal par login karke AIS check karo।

AIS mein aapko dikh jayega:

  • Bank Interest

  • FD Interest

  • Dividend Income

  • Business Receipts

  • TDS Details

Agar AIS mein koi wrong information ho to usko verify karna zaruri hai।

2. Form 26AS Check Karein

Form 26AS mein aapka:

  • TDS

  • Tax Credit

  • Salary TDS

  • FD TDS

sab show hota hai।

Agar kisi ne aapka TDS deduct kiya hai to ITR file karne ke baad refund mil sakta hai।

Income Tax Portal Login Kaise Kare?

Income Tax Portal par:

  • PAN Number enter karo

  • Password daalo

  • Login karo

Agar pehli baar use kar rahe ho to pehle registration karna padega।




ITR-4 Filing Step-by-Step Process

Step 1: File Income Tax Return

  • e-File Menu

  • File Income Tax Return

  • Assessment Year 2026-27 Select karo

  • Filing Mode = Online

Step 2: ITR Form Select Karein

Agar aapki business income hai:

✅ ITR-4 select karo

Personal Information Fill Karna

Yahan aapko fill karna hota hai:

  • Name

  • Mobile Number

  • Email ID

  • Address

  • Primary Address

  • Secondary Address

Agar shop aur ghar ka address alag hai to secondary address mein business address daal sakte ho।

Nature of Employment Mein Kya Select Karein?

Sirf Business Income Hai:

✅ Not Applicable

Salary + Business Income Hai:

✅ Other

New Tax Regime Ya Old Tax Regime?

Most small business owners ke liye:

✅ New Tax Regime better hai

Kyuki ₹12 lakh tak ki income par tax rebate mil sakti hai।

Business Income Kaise Show Karein?

Section 44AD (Business)

Agar aapki shop ya business hai:

  • Online Turnover

  • Cash Turnover

alag-alag show karna hota hai।

Minimum Profit Kitna Show Karna Hota Hai?

Online Transactions:

Minimum 6% Profit

Cash Transactions:

Minimum 8% Profit

Example

Agar:

  • Online Turnover = ₹10 lakh

  • Cash Turnover = ₹5 lakh

to:

  • Online Profit Minimum = ₹60,000

  • Cash Profit Minimum = ₹40,000

show karna padega।




Freelancer / Professionals Ke Liye

Agar aap:

  • Freelancer

  • Doctor

  • CA

  • Advocate

  • Engineer

ho to Section 44ADA applicable hota hai।

Isme:

✅ Total Receipts ka minimum 50% profit show karna padta hai।

Salary Income Kaise Fill Karein?

Agar aapki salary income bhi hai to:

  • Salary Schedule open karo

  • Form 16 ke according salary details fill karo

House Property Income

Agar rent income aati hai to:

  • Property Address

  • Rent Received

  • Owner Details

fill karni hoti hai।

Other Sources Income

Yahan fill hota hai:

  • Savings Interest

  • FD Interest

  • Dividend Income

  • Insurance Commission

Ye details AIS ke according fill karni chahiye।

GST Details Fill Karna Zaruri Hai?

Agar GST Registration hai to:

✅ GST Number enter karo
✅ GST Turnover fill karo

Lekin turnover hamesha books ke according hi show karo।

Tax Paid Section

Yahan show hota hai:

  • TDS

  • Advance Tax

  • Self Assessment Tax

Isko Form 26AS ke saath match karna zaruri hai।

Tax Liability Kaise Calculate Hogi?

Agar aap New Tax Regime choose karte ho to:

₹12 lakh tak ki income par Section 87A rebate mil sakti hai।

Is wajah se final tax zero bhi ho sakta hai।

ITR Verify Kaise Karein?

Return submit karne ke baad:

✅ Aadhaar OTP se e-Verify karo

Ye sabse easy aur fast method hai।




Common ITR Filing Mistakes

❌ AIS check na karna
❌ Wrong turnover show karna
❌ GST turnover mismatch
❌ ITR verify na karna
❌ Wrong ITR form select karna




ITR Filing Ke Benefits

✅ Income Proof milta hai
✅ Loan easily milta hai
✅ Visa process mein help hoti hai
✅ Fast Refund milta hai
✅ Income Tax Notice ka risk kam hota hai

Conclusion

Agar aap Business Owner, Shopkeeper, Freelancer ya Professional ho to ITR-4 aapke liye bahut important hai।

Sahi tarike se ITR file karne par:

  • Tax saving ho sakti hai

  • Refund fast mil sakta hai

  • Notice ka risk kam ho jata hai

Isliye AIS, Form 26AS aur GST Turnover properly check karke hi ITR file karein।

Agar aapko ITR filing mein dikkat ho to Tax Expert ya CA ki help bhi le sakte ho।

FAQs

Q1. ITR-4 kaun file kar sakta hai?

Business owners, freelancers aur professionals।

Q2. ITR-4 ki income limit kitni hai?

₹50 lakh tak।

Q3. New Tax Regime better hai?

Mostly small businesses ke liye haan।

Q4. ITR verify karna zaruri hai?

Haan, verify bina return complete nahi hota।

Q5. GST hai to GST Number enter karna padega?

Haan, zaruri hai।

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