Below are mentioned few common guidelines to consider while filing your ITR 4 form:

  • If any schedule is not relevant/applicable to you, just strike it out and write —NA— across it
  • If any item/particular is not applicable/relevant to you, just write NA against it
  • Indicate nil figures by writing “Nil” across it.
  • Kindly, put a “-” sign prior to any negative figure.
  • All figures shall be rounded off to the nearest one rupee except figures for total income/loss and tax payable. Those shall be rounded off to the nearest multiple of ten.
  • If you are an Employer individual, then you must mark Government if you are a Central/State Government employee. You should tick PSU if you are working in a public sector company of the Central/State Government.

Sequence to fill ITR 4 form

The easiest way to fill out your ITR-4 Form is to follow this order:

  • Part A
  • All the schedules
  • Part B
  • Verification

Modes to file ITR 4 Form

You can submit your ITR-4 Form either online or offline. It is compulsory to file ITR in India electronically (either through Mode 3 or Mode 4) for the following assesses:

  • Those whose earning exceeds Rs. 5 lakhs per year
  • Those possessing any assets outside the boundary of India (including financial interest in any entity) or signing authority in any account outside India.
  • Those claiming relief under Section 90/90A/91 to whom Schedule FSI and Schedule TR apply


  • By furnishing a return in a tangible l paper form
  • By furnishing a bar-coded return

The Income Tax Department will issue you an acknowledgment as a form of response/reply at the time of submission of your tangible paper return.


  • By furnishing the return electronically using the digital signature certificate.
  • By sending the data electronically and then submitting the confirmation of the return in Return Form ITR-V

If you submit your ITR-4 Form by electronic means under the digital signature certificate, the acknowledgment/response will be sent to your registered email id. You can even download it manually from the official income tax website. For this, you are first required to sign it and send it to the Income Tax Department’s CPC office in Bangalore within 120 days of e-filing.

Keep in mind that ITR-4 is an annexure-less form. It means you don’t have to attach any documents when you send it.

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