ITR-4 (Sugam) remains one of the most widely used income tax return forms for freelancers, professionals, consultants, traders, transport operators, and small business owners opting for presumptive taxation. As compliance requirements continue to become more technology-driven, many small taxpayers prefer the simplicity offered by Sections 44AD, 44ADA, and 44AE instead of maintaining detailed books of accounts and preparing complete financial statements. However, the simplicit
