ITR-4 Tax Calculator And JSON Generator

Only New Tax Regime is supported

The Presumptive Taxation option is checked (selected) by default. If you wish to opt out of the Presumptive Taxation scheme or benefits, please uncheck this option.

Form Details

Personal Info - Assessee Details

Personal Info - Address Details

Income from Business/Profession which is taxable under Sections 44AD, or 44ADA, or 44AE

Percent Selected:

To save your changes, please click the "Save" button below. Selecting "OK" will close this dialog without saving any modifications.

Nature of Business (Sec 44ADA)
Name of Business Code (ADA)

Income From rent

To adjust the house rent income, kindly update the gross rent received and the municipal taxes accordingly.


To save your changes, please click the "Save" button below. Selecting "OK" will close this dialog without saving any modifications.

For an existing record, only amount can be modified.

Income from other sources
Description Amount


To save your changes, please click the "Save" button below. Selecting "OK" will close this dialog without saving any modifications.

For an existing record, the BSR code and Challan Sr. No. must remain unchanged. If these fields need to differ from those in an existing record, please create a new entry.

Self-Assessment Or Advance Taxes Paid
Sr. No. of Challan Date BSR code Amount

ITR-1 calculator

Income and deductions
Tax Calculation
Calculation Of Interest Under Section 234C
Advanced Tax Payment Due on Paid Until this date (i.e. cumulative) Required ShortFall Interest (cumulative)

Help

Who Should File ITR-4?
  • Applicable for Individuals, HUFs, and Firms (other than LLPs).
  • Eligible under presumptive taxation schemes:
    • Section 44AD – Business (turnover ≤ ₹2 crore).
    • Section 44ADA – Profession (gross receipts ≤ ₹50 lakh).
    • Section 44AE – Goods carriage (up to 10 vehicles).
  • Can also report salary/pension, one house property, and other sources income.
  • Not applicable for companies, LLPs, capital gains, multiple house properties, foreign assets, etc.
Structure of Income in ITR-4
  • Income from Business/Profession (Presumptive).
  • Salary/Pension.
  • One House Property.
  • Other Sources (interest, deposits, etc.).
  • Less: Deductions under Chapter VI-A.
  • = Total Income → Tax as per slab rates.
Presumptive Taxation Rules
  • 44AD – Business: 8% of turnover (cash), 6% (digital).
  • 44ADA – Profession: 50%-100% of gross receipts. If you intend to report less than 50% of gross receipts under section 44ADA as income, you may need to have maintained books and carried out an audit by a competent CA.
  • 44AE – Transporters: Fixed income per vehicle per month.
    • No detailed books of accounts required under presumptive taxation.
Other Income Heads
  • Salary/Pension: Report as per Form 16; claim standard deduction (₹75,000 AY 2025–26).
  • House Property: Only one property; deduction for interest on housing loan allowed.
  • Other Sources: Interest income (SB a/c, FD, post office). Excludes lottery, speculation, etc.
Deductions (Chapter VI-A)
  • 80C: Investments/expenses up to ₹1.5 lakh.
  • 80CCD(1B): NPS up to ₹50,000.
  • 80D: Medical insurance (₹25,000 / ₹50,000 for senior citizens).
  • 80TTA/80TTB: Savings interest deduction (₹10,000 / ₹50,000 for senior citizens).
  • 80G: Donations to eligible institutions.
Compliance Points
  • No books required under presumptive scheme.
  • Advance tax: 100% due by 15th March.
  • Schedule AL required if income > ₹50 lakh.
  • Digital signature mandatory only if audit applies.
Interest Under section 234C is levied as per the following conditions
  • Interest under section 234C is imposed when the advance tax paid during any instalment falls short of the required amount. Specifically, interest under section 234C for deferred payment of advance tax instalments applies as follows:
    • For taxpayers who have not opted for the presumptive taxation scheme under section 44AD or section 44ADA, interest will be charged if:
      • Advance tax paid by 15th June is less than 12% of the total advance tax payable,
      • Advance tax paid by 15th September is less than 36% of the total advance tax payable,
      • Advance tax paid by 15th December is less than 75% of the total advance tax payable,
      • Advance tax paid by 15th March is less than 100% of the total advance tax payable.
    • For taxpayers opting for the presumptive taxation scheme under section 44AD or section 44ADA, interest shall be levied if advance tax paid by 15th March is less than 100% of the total advance tax payable.
Limitations of this ITR-4 tax calculator and JSON generator
  • A PDF document may be generated to provide tax calculation guidance. This information is intended solely to offer an estimated overview of your taxes for ITR4. For a comprehensive understanding of the details reported and to ensure compliance with applicable regulations, please consult a qualified tax consultant or Chartered Accountant.
  • A single bank account can be designated as the refund account.
  • The form supports up to four advanced tax payments, such as self-assessment tax.
  • Only the essential components of ITR4 are included, specifically business or professional income, salary income, and income from other sources. Please note that income from lotteries etc. and similar sources of income, and long-term capital gains (LTCG) are not supported.
  • Interest calculations under Sections 234B and 234C are available; however, these calculations may vary slightly from those generated by the income tax department’s internal systems. It is strongly recommended to consult a tax advisor or chartered accountant (CA) for final tax computations.
  • This form provides an estimated calculation of your ITR4 taxes.
  • This tool processes tax calculations and manages form operations such as loading, reloading, and saving, more efficiently than standard ITR4 tax calculators.
  • It accommodates business and professional income in accordance with Sections 44AD and 44ADA.

To copy the JSON, select the "Copy JSON to clipboard" button. You may then paste the JSON text into any JSON editor, such as Notepad or Notepad++, and format it as needed for optimal viewing. The tree view presented on this tab provides a clear and organized visualization of the data structure.


Please enter your ITR 4 JSON, formatted according to the latest schema published by the Income Tax Department, in the space below to import it into the ITR 4 tab. Ensure that the submitted file is valid JSON. Importing from either a file or pasted text will overwrite existing form data. Kindly refer to the schema provided in the following tab (Schema) to construct valid JSON for your ITR-4 form.

The following JSON schema is utilized to generate the JSON for ITR 4. The generated JSON may be validated against this schema at any time.