How to file ITR-4 online on the e-filing ITR portal for AY 2026-2027

The due date to file income tax return (ITR) for students, pensioners, salaried individuals and others who are not liable for tax audit is July 31, 2026. However, the due date to file ITR for those with business income, those filing ITR under presumptive taxation scheme, or those who need tax audit is August 31, 2026 for AY 2026-2027. However, if you are eligible to file ITR-4 and also need to conduct a tax audit, then the ITR filing due date for you is October 31, 2026.

Who Can File ITR-4?

ITR-4 can only be filed by an individual, HUF, or partnership firm who is a resident of India, have an income from business or profession and have opted for the presumptive taxation scheme under Section 44AD, Section 44ADA, or Section 44AE.

Also read: How to file ITR-3 online on the Income Tax e-filing portal for AY 2026-2027

Chartered Accountant Abhishek Soni, co-founder, Tax2Win says that the total income of the taxpayer should not exceed Rs. 50 lakh (75 lakhs if 95% of the receipts are through non-cash channels)

Income may also include:

• Salary or pension
• Income from up to two house properties
• Interest income
• Family pension
• Dividend income
• Other eligible income sources

Also read: ITR filing: Received Section 143(1) intimation with tax demand? Respond within 30 days or risk being treated as an ‘assessee in default’; know how to do it

Who cannot file ITR-4?

Soni says that the following persons cannot file ITR-4:

• RNOR or Non-resident
• Someone having agricultural income more than Rs. 5000.
• Individuals having income from more than one house property
• Having income from winnings in lottery, activities of owning and maintaining race horses, income taxable at special rates under sections 115BBDA, and 115BBE
• Companies
• LLPs (Limited Liability Partnerships)
• Individuals who have income from sources other than those eligible for the presumptive taxation scheme
• Individuals who have income exceeding Rs. 50 lakhs in a financial year
• Individuals who are either directors in a company or have invested in unlisted equity shares.
• Has deferred income tax on ESOPs received from the employer of an eligible start-up.

Also read: Rs 5.26 lakh capital loss carry forward was claimed in original ITR but a lesser claim was denied in revised ITR; Taxpayer fights back and wins in ITAT Bangalore

How to file ITR-4 online on the e-filing ITR portal

Step-by-step guide on how to file ITR-4 on the e-filing ITR portal:

Step 1: In the Part A General section of the ITR, you need to verify the pre-filled data from your e-Filing profile. You will not be able to edit some of your personal data directly in the form. However, you can make the necessary changes by going to your e-filing profile.

You can edit your contact details, filing status, residential status and bank details in the form itself.