ITR-4 (Sugam) AY 2026-27: New Changes, Who Can File, Last Date & How to File
Last tax season, a freelance graphic designer I work with spent three hours filling out ITR-3 — complete with profit-and-loss schedules, balance sheets, the works — before her CA called and said, “Why aren’t you on ITR-4? You’re on presumptive taxation.” She had to scrap everything and restart. Three hours, gone. That’s the thing about…