Economical Form ITR-4 (Sugam) — presumptive income in India

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Form ITR-4 (Sugam) — who files it, when it is due, what late filing costs, and what we charge to prepare it. India (Income Tax Department). Economical ITR-4 with a fixed fee agreed in writing before any work starts. Call the 24-hour helpline on +1 (416) 619-0068, or request a written quote today.

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First we read your documents, then you get the price in writing, and only then does the work begin.

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In 60 words

Form ITR-4 (Sugam) is an annual return: The presumptive-income return, where profit is deemed as a percentage of turnover instead of computed from books. Eligible small businesses and professionals opting into the presumptive scheme, subject to the residency and turnover conditions.

Do you need this?

Eligible small businesses and professionals opting into the presumptive scheme, subject to the residency and turnover conditions.

The rule underneath it looks like this. Presumptive taxation trades accuracy for simplicity, and once chosen it constrains later years. Whether a non-resident may use it at all is the first question, and it is answered by the scheme conditions, not by convenience.

Two of the firm’s advisers and the team in the open-plan office

Transparent, fixed pricing for ITR-4 (sugam) India

The fee for an ITR-4 (Sugam) turns on whether the presumptive scheme is genuinely open to you and on how many businesses or professions are being declared under it. Establishing eligibility, particularly where residency is in question, is the work; the return that follows is short. The figure is agreed in writing first.

NRI Indian return (ITR-2) — fixed-fee price

From $349

fixed, quoted before work starts

The Indian return on India's own year, reconciled against the department's information statement, with treaty relief and the deduction-at-source credits properly claimed.
See the full fee page

India–Canada dual filing (ITR + T1) — India desk price

From $349

fixed, quoted before work starts

Both returns as one engagement across two mismatched fiscal years, with the Indian deduction at source reconciled and the Canadian credit claimed where it is usable.
See the full fee page

Individual tax filing

From $349

fixed, quoted before work starts

Individual returns where salary, investments or property sit outside the country of residence, prepared so relief is claimed once and in the right place.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

Foreign holdings mapped once — accounts, real property, shareholdings — then reported to each authority in the form it requires.
See the fee schedule

Non-resident & departure filings

From $349

fixed, quoted before work starts

Arrival and departure years priced as one engagement, with the part-year residence position and the assets deemed disposed of on exit.
See the fee schedule

Estate & trust filing

From $799

fixed, quoted before work starts

Estates and trusts with assets or beneficiaries in more than one country, with both sides prepared together.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

Returns for companies with foreign subsidiaries, foreign income or foreign shareholders, and the schedules each of those triggers.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

For a filing history that stopped — the penalty position assessed first, then the years filed in the order that protects it.
See the fee schedule

All published fees on one page — the whole fee schedule in one place, with no from-to bands to decode.

What the reporting test actually looks at

What the return reportsWhere the data comes from
The obligationThe presumptive-income return, where profit is deemed as a percentage of turnover instead of computed from books.
Who it bindsEligible small businesses and professionals opting into the presumptive scheme, subject to the residency and turnover conditions.
Jurisdiction and authorityIndia — Income Tax Department
Category of filingEntity return

When it is due

The return is due on the entity's own filing timetable, measured from its year end rather than the calendar. Extensions may be available for the return and rarely cover the payment, and in a cross-border group the binding constraint is usually the date the foreign accounts close. We work back from that date to the documents, so the pack is requested early enough to be assembled rather than reconstructed.

What late or missed filing costs

Late filing penalties are computed by reference to the tax owing and the length of the delay, and separate penalties attach to the information returns filed alongside. In a group the second category is normally the larger one. None of that is unusual, and none of it is unfixable. It is, however, cheaper to address before an authority raises it.

A worked example

The arithmetic is more persuasive than the description, so:

Credit relief on one stream of income

Take C$84,000 of income taxed in both countries. Assume the other country charged 22% on it and the home country would charge 27% on the same amount.

ItemAmount
Income taxed in both countriesC$84,000
Tax paid abroad (assumed 22%)C$18,480
Home tax on the same income (assumed 27%)C$22,680
Credit available (lesser of the two)C$18,480
Home tax still payableC$4,200

The credit absorbs C$18,480 and leaves C$4,200 payable at home, because the home rate on this income is the higher of the two. The balance is real cash and it is due on the home timetable, which is why instalments get raised in the first meeting. That is an illustration of the mechanism, not a prediction about your file — the same computation on your figures is the first thing we do.

The figures here are an illustration, not an engagement: amounts are picked so the mechanism is easy to follow, and every rate or threshold is an assumption of the example. Before anything is filed for you, each one is confirmed with the issuing authority for your own tax year.

How we prepare and file it, and what it costs

Pricing is settled first: a written scope and a fixed fee for it, before any work begins. See the foreign company with an Indian subsidiary — filings for comparable engagements.

How we handle it

  1. 1Fix the year end and map every filing that hangs off it
  2. 2Convert the accounts to the basis the return requires
  3. 3Prepare the return with its schedules and cross-border disclosures
  4. 4File, and reconcile the schedules against the slips and information returns
  • 18,000+ clients served across 4 global offices: India, the USA, Canada and the UAE.
  • Authorisation with each authority, so we see the assessments and slips directly rather than asking you for them.
  • A change of scope is re-quoted before the work, never added to the invoice after it.

Describe the situation in your own words; translating it into forms is our job.

Reviewed for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. Written as general guidance, not as a recommendation for your situation. Talk it through with us before acting on it.

ITR group — what this page covers

Readers arrive here searching for ITR group, and ITR-4 is what the page is about. Below: who it catches, what has to be filed, and what it costs — quoted in writing, before anything is done.

Presumptive taxation trades accuracy for simplicity, and once chosen it constrains later years.

From first contact to filed return

  1. Tell us the dates and we will tell you the position

    Arrival, departure, the years in between — the residence question turns on those before anything else.

  2. Fixed fee, defined scope, in writing

    Both agreed before work starts, so the engagement cannot grow into a larger bill.

  3. Prepared together, not passed between firms

    You are not the go-between for two sets of advisers working from two sets of assumptions.

  4. Reviewed, approved, filed

    A named practitioner checks it, you approve it, and then it goes.

How ITR-4 (sugam) India is handled here

Factor Legal Quotient Hourly billing model
Pricing A fixed fee, agreed in writing before work starts Hourly, billed as incurred
Experience 15+ years of cross-border work, 18,000+ clients Varies by file
Both sides of the border Prepared together by one team, so relief is claimed exactly once One country at a time, reconciled later
Who reviews it A named practitioner, published on the page Whoever the queue reaches
Where the work happens Our offices in India, the USA, Canada and the UAE Whichever single office you can travel to

The vocabulary this page leans on

Economic double taxation
The same profit taxed in two hands — typically after a transfer-pricing adjustment in one country with no corresponding adjustment in the other.
Business visitor
A short-term traveller whose exemption depends entirely on a day count nobody recorded. The largest unmanaged tax exposure in most companies.
RNOR
Resident but not ordinarily resident — India's transitional category. It shelters most foreign income for a limited period and is the most valuable planning window a returning NRI has.
Profit split
A method dividing combined profit by reference to the parties' relative contributions, used where both sides make unique and valuable contributions.
ITR-4 (sugam) India: The practitioner's note

Presumptive taxation trades accuracy for simplicity, and once chosen it constrains later years.

Whichever way the facts cut, you keep the same footing: a fee agreed in writing beforehand, a named practitioner reviewing the file, and nothing filed until the work is delivered and approved.

ITR-4 (sugam) India — what the published fees look like

The second band below is for the lighter presumptive work: a single business declared under Sugam with the turnover already summarised, or a review of whether staying in the scheme still suits you after a year in it. We say which applies before quoting, and the price is in writing.

Foreign asset & information reporting

$349fixed, before work starts

Covers: The information returns that carry the heaviest penalties — foreign accounts, foreign property, foreign affiliates — prepared from one asset list.

See this fee page

Individual tax filing

$349fixed, before work starts

Covers: Individual returns where salary, investments or property sit outside the country of residence, prepared so relief is claimed once and in the right place.

See this fee page

Non-resident & departure filings

$349fixed, before work starts

Covers: Arrival and departure years priced as one engagement, with the part-year residence position and the assets deemed disposed of on exit.

See this fee page

Why clients bring ITR-4 (sugam) India to us

Every figure on a page is traceable

Where a rate or a threshold appears in our writing it names the tax year it belongs to. Where it could not be confirmed, the page describes the mechanism and quotes no number.

We say early if it is not our work

If a file needs something this practice does not do, you hear that at the start rather than after a bill.

Filed with the authority, not just prepared

The engagement runs to submission and to the correspondence that follows it, including the queries that arrive months later.

The fee is fixed before we start

Quoted from your documents and agreed in writing. The number you accept is the number you pay.

Two of the firm’s advisers at the glass desk in the Delhi office

From first call to filed return

Step 1

First conversation

A call to the 24-hour helpline to find out whether this is a filing or a project

Step 2

Written quote

A fixed fee for a written scope — re-quoted if the scope changes, never invoiced silently

Step 3

Preparation and sign-off

Preparation against the evidence, with the positions documented as we go

Step 4

Submission

Your approval, then the filing — in that order

The team at work in the open-plan office

A fixed quote first, in writing

  • Step 1: Upload the file as it stands – A secure link arrives after the first call. Incomplete is fine; that is what the review is for.
  • Step 2: The number is settled up front – Priced from your own documents and confirmed in writing before any preparation begins.
  • Step 3: Both returns on one desk – One engagement covers every country the file touches, reconciled line against line.
  • Step 4: Your approval, then the filing – The return is yours to check first. We file once you say so.

Quoted up front, in writing.

Contact Us 24-hour helpline +1 (416) 619-0068

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The people on your file

Five named practitioners, each with the part of a cross-border file they carry. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta

Udit Gupta

Cross-Border Tax Expert

CA (ICAI), In-Depth Tax Trained

Reviews and signs off the practice's cross-border positions, and carries final responsibility for the treaty analysis on every file that leaves the office.

Abhinav Gupta

Abhinav Gupta

Canada Tax / International Tax

Canada Tax, International Tax, Cross-Border Tax, Transfer Pricing

Canadian returns with foreign income, non-resident filings, and the transfer-pricing documentation that runs alongside intercompany work.

Raghav Gupta

Raghav Gupta

International Tax

International Tax, Transfer Pricing Specialist

Benchmarking, method selection and the local-file and master-file sets that support a group's pricing policy under examination.

Anmol Mittal

Anmol Mittal

Canada and US tax

CPA Canada, CPA USA, CA (ICAI)

Files that have to be right on both sides of the border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Vinayak Indolia

Vinayak Indolia

CFO advisory

CPA, CA. Fractional CFO and Senior Advisory Specialist

Groups that need the tax position and the finance function to agree: structure reviews, intercompany policy, and the reporting a board can act on.

Meet the whole team

Files that look like this one

Case study 1

A Certificate Obtained Before the Money Moved

An application for a reduced or nil deduction is made in advance and decided on the computed liability, not on the gross amount. Applying after the payment leaves a refund claim in place of a certificate.

Read how this one runs
Case study 2

Accounts Reported Late When the Income Already Was

Where the income was on the return and only the account report was missed, a narrow route allows late filing with a reason attached. It is open only while no income is unreported and no examination has begun, which is why it is checked first.

Read how this one runs
Case study 3

Coming Back to Canada After Years Abroad

Returning restarts Canadian residence and re-values what you own on the day you arrive. Foreign pensions, employer plans and accounts opened abroad each land differently, and the reporting thresholds are tested against the whole portfolio rather than each account.

Read how this one runs
Case study 4

Gains on Indian Shares Held From Abroad

Holding period and instrument decide the character of the gain, and the deduction at source applies before any of that is considered. The return is where the position is corrected.

Read how this one runs
Case study 5

A Country-by-Country Report and Who Files It

The obligation sits with the group and the filing can fall on a surrogate where the parent's jurisdiction does not exchange. Establishing who files where comes before preparing anything.

Read how this one runs
Case study 6

A Distribution From a Trust Set Up Abroad

A distribution can be capital in the trust's country and income here, and the reporting attaches to the beneficiary rather than the trustee. The work is characterising the payment before it is received where possible.

Read how this one runs
Case study 7

An Indian Company Paying a Foreign Supplier

Payments abroad carry deduction at source and a certification filed before the money moves. Whether the treaty reduces the rate depends on what is being bought, and the classification is the decision the whole filing rests on.

Read how this one runs
Case study 8

Documentation Built to the US Standard

The US requirements differ from the OECD-aligned ones in what has to exist at the time of filing, and a file prepared for one regime can leave the other unprotected. The engagement builds to whichever governs.

Read how this one runs

All case studies — every published engagement in one place.

Delivery, coverage and how we work

Every link below is a full page of its own — the same depth as this one, for its own subject.

Where the work is delivered

More coverage detail

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

Strategy and compliance for income, assets and families spread across borders.

Treaty residency & tie-breaker
FATCA reporting (Form 8938)
Foreign tax credit (Form 1116)
Multi-country filing calendar
Real estate holding structures
International tax planning
Pre-immigration tax planning
Family office structures
One coordinating team: filings on every side of the border are sequenced so treaty relief and foreign tax credits are claimed once — and in the right country.

U.S. & Cross-Border Tax Returns

Form 1040 from abroad
US state non-resident returns
FBAR (FinCEN 114) filing
Form 5472 — foreign-owned US corp
FIRPTA withholding (Form 8288)
US estate tax exposure
IRS streamlined foreign offshore
PFIC reporting (Form 8621)
Dual filers: U.S. citizens in Canada and Canadians with U.S. income run two parallel systems — we prepare both, in the right order, every year.

Expat & Emigration Tax

Departure tax leaving Canada
T1161 properties on emigration
Residency planning
Step-up in cost base on arrival
Split-year residency
Employment income under a treaty
Social security totalization
Returning to Canada after years abroad
The move year is its own project: the elections and valuations filed that year decide the next decade of both countries’ returns.

Non-Resident Canadian Tax

Section 216 rental return
NR4 & NR6 withholding
Section 217 pension return
Section 116 clearance certificate
Regulation 105 waiver
Non-resident employment income
Taxable Canadian property
Part XIII withholding review
Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

s.247 contemporaneous documentation
Functional & risk analysis
Benchmarking study
Intercompany agreements
Country-by-country report
BEPS & Pillar Two
Permanent establishment risk
TP audit defence file
Documentation prepared with the return is the cheapest insurance in international tax; reconstructing it during an audit is the most expensive.

Cross-Border Estates & Trusts

Cross-border wills
US estate tax for non-resident aliens
Terminal return & clearance certificate
Non-resident trusts (s.94)
T1141 & T1142 trust reporting
Inheriting property abroad
Graduated rate estates
Post-mortem planning & pipeline
Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

Entity selection across borders
Business profits & PE
Intercompany loans & thin cap
Paying dividends to a foreign parent
Global mobility & day tracking
Debt vs equity funding
Branch or subsidiary
Cross-border M&A due diligence
Expansion raises the same four questions every time — entity, PE, repatriation, payroll. We answer them before the tax authorities do.

India Tax for NRIs & Returning Residents

NRI residency day tests
NRE, NRO & FCNR accounts
TDS on property (s.195)
Lower or nil TDS certificate
Repatriating sale proceeds
Capital gains on Indian shares
India–Canada DTAA
ITR-2 for NRIs
The deduction is taken on the sale price, not the gain — which is why an NRI property sale strands cash unless the certificate is applied for before closing.

Canadian Tax with a Foreign Element

T1135 foreign property
T1134 foreign affiliates
Departure tax
Newcomer's first return
Returning to Canada
Split-year residency
US citizens in Canada
Canada–US corridor
Residency is decided on facts, not on a form — and the year you arrive or leave is the one where the largest amounts turn on the smallest details.

UAE Tax for Expats & Their Home Country

Expat tax in the UAE
Moving to the UAE
Moving back from the UAE
UAE property purchases
Retiring in the UAE
Canada–UAE corridor
India–UAE DTAA
US–UAE corridor
A zero-tax country is only half the answer — the question that decides the bill is whether the country you came from still treats you as resident.

Industries & Client Types We Serve Worldwide

Global E-commerce & Marketplaces
Technology & SaaS
Professional Services Firms
Cross-Border Real Estate
Importers, Exporters & Manufacturers
Athletes, Artists & Entertainers
Remote Workers & Digital Nomads
Investment Funds & Holding Companies

Global E-commerce & Marketplaces

  • Foreign VAT / GST / sales tax registrations
  • Marketplace withholding reviews
  • Inventory nexus & PE analysis
  • Multi-currency books reconciled
Explore E-commerce & Marketplaces

Technology & SaaS

  • Cross-border revenue sourcing & withholding
  • IP structuring with real substance
  • Equity for cross-border teams
  • U.S. expansion: entity & PE setup
Explore Technology & SaaS

Importers, Exporters & Manufacturers

  • Transfer pricing documentation (s.247)
  • Customs value vs transfer price
  • Foreign affiliate reporting (T1134)
  • Country-by-country reporting
Explore Trade & Manufacturing

Athletes, Artists & Entertainers

  • Reg 105 & U.S. CWA agreements
  • Multi-state & country calendars
  • Touring income allocation
  • Royalty & image-rights withholding
Explore Athletes & Entertainers

Remote Workers & Digital Nomads

Working from anywhere doesn't mean taxed nowhere: residency defaults, employer payroll exposure and treaty relief decide where income actually lands.

Working from another country does not by itself end tax residence in the one you left, and it can start one where you are sitting. Day counts, ties, the employer's own exposure and the treaty tie-breaker all point at the same question, and the year you move is the year it has to be answered on paper.

  • Residency analysis before moving
  • Employer payroll exposure
  • Totalization & social security
  • Foreign tax credits
Explore Remote Workers

Investment Funds & Holding Companies

  • Treaty access & PPT reviews
  • FAPI & surplus computations
  • Withholding-efficient routing
  • Governance & substance
Explore Funds & Holdcos

Form ITR-4 (Sugam) — questions we are asked

Do I file Form ITR-4 (Sugam) even if no tax is owed?

Annual return obligations of this kind are generally required on the facts rather than on the tax result, so a nil position does not remove one. Eligible small businesses and professionals opting into the presumptive scheme, subject to the residency and turnover conditions.

What happens if I have missed Form ITR-4 (Sugam) for several years?

Missed years are dealt with as a package rather than one at a time, because the route chosen for the first year affects the relief available for the rest. We map the years and the obligations before anything is filed.

Is Form ITR-4 (Sugam) the same as the other reports I already file?

No. The presumptive-income return, where profit is deemed as a percentage of turnover instead of computed from books. Satisfying a different obligation, even one covering the same accounts or entity, does nothing for this one.

Is dividend income from Indian shares taxable for an NRI?

Yes. Dividends are taxed in the shareholder's hands, and the paying company withholds on payment to a non-resident. The treaty can reduce that withholding, but only if the documents are with the company before it pays: a tax residency certificate from your country, Form 10F, and a PAN on the register. Without them the domestic rate applies and your route back to the difference is a refund claim on an Indian return. See residency certificates and Form 10F.

How does an NRI prove residence to get the treaty rate?

With a tax residency certificate issued by the country you are resident in, plus Form 10F giving the details the certificate does not carry, plus a PAN in the payer's records. The certificate has to cover the period of the payment, and the payer needs it before paying, not afterwards. Missing any of the three and the deductor is obliged to withhold at the domestic rate, which turns a rate reduction into a refund claim. See TRC against Form 10F.

What is the Liberalised Remittance Scheme?

The Reserve Bank of India framework under which a resident individual may remit up to an annual ceiling for permitted purposes — education, medical treatment, travel, maintenance of relatives, investment in shares or property abroad — with gifts and loans to non-residents inside the same ceiling. You declare the purpose to the bank on Form A2. The ceiling and the excluded purposes are set by the RBI and have changed more than once, so the figure to work from is the one current at the date of the transfer. See Form A2 and LRS remittances.

Tax terms explained

Personal services businessAdjusted cost baseMark-to-market electionSubstance-based income exclusionBlack Money ActSubstantial presence testCbCRStaking rewardPlace of supplyLocal fileTax homeSubpart F incomeNon-residentWithholding tax Browse the full A–Z glossary

Forms and situations related to Form ITR-4 (Sugam)

Elsewhere in this section

All Indian formsRNOR determination (India)FC-GPR & FC-TRS — inbound investment (India)FLA return — foreign liabilities & assets (India)Form 67 — foreign tax credit claim (India)Form 10F — treaty information (India)Form ITR-5 — firms & LLPs (India)

Connected engagements

Outbound investment (ODI) from IndiaEqualisation levy on digital servicesIndian ESOPs held after leaving IndiaPermanent establishment in India — service PE and secondmentsScrutiny and reassessment notices for NRIsNRI home loan interest deduction

Answered questions

Who files Form ITR-4 (Sugam)?What is the late filing penalty for Form ITR-4 (Sugam)?
A named reviewer on every filing

Let us take Form ITR-4 (Sugam) off your desk

One call to the 24-hour helpline is enough to tell you what has to be filed, what it costs, and whether you need us at all.

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Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.

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