Which ITR form should a freelancer file?
A freelancer who pays tax under the presumptive scheme (section 44ADA, or section 58 from tax year 2026-27) files ITR-4, also called Sugam, if total income is up to ₹50 lakh and no exclusion applies. Everyone else with business or profession income files ITR-3.
ITR-4 does not fit if you have a loss brought forward or to carry forward, are a company director, hold unlisted shares, have assets abroad or have agricultural income above ₹5,000. From tax year 2026-27 it also does not fit if you own more than two house properties. If you declare less than the presumptive profit, file ITR-3.
These dates are for FY 2025-26, filed in 2026, as we read them on 18 October 2026. The forms are those notified for assessment year 2026-27 (CBDT Notification 45/2026). A return with no audit and income from business or profession was due 31 August 2026. A belated return is accepted until 31 December 2026 with a late fee of ₹5,000, or ₹1,000 if total income is up to ₹5 lakh, and a revised return until 31 March 2027. Where an audit applies the return date is 21 November 2026. We have found no extension of these dates, so check the portal's latest news.
From tax year 2026-27 the Income-tax Rules, 2026 (rule 164) keep the same split: ITR-4 for income under section 58 and ITR-3 for other business or profession income. A freelancer with no audit files by 31 August 2027 for that year. The presumptive tax checker returns the form and the date for your case.
If this is where you are
I am a freelancer and I missed one or more income-tax returns. I do not know which route is still open or what it will cost.
Missed an income-tax return as a freelancer
A plan for each missed year with the return route still open, its last day and the extra tax, a documents list and an AIS and 26AS reconciliation. We file the return with you.
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Common questions
Can I file ITR-4 if I have a loss to carry forward?
No. The e-filing portal's guidance for assessment year 2026-27 says ITR-4 cannot be used with a brought-forward or carried-forward loss.
Is ITR-4 compulsory for presumptive taxpayers?
The same portal guidance says ITR-4 (Sugam) is not mandatory.
What happens if I declare less than the presumptive profit?
File ITR-3. If your total income is above the basic exemption, you must also keep books of account and get a tax audit.
What is the late fee for a return filed after the due date?
₹5,000, or ₹1,000 if total income is up to ₹5 lakh. For tax year 2026-27 section 428 of the 2025 Act sets the fee in the same way.
Want this handled for you? Tell us where you stand and we prepare the papers and take you through the filing.