ITR-4 new rules: What changes, how to file ITR-4 form | ITR filing 2026 | Presumptive taxation

By Business Standard

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The Central Board of Direct Taxes (CBDT) has introduced a major change in the revised ITR-4 by making investment disclosure compulsory for taxpayers choosing the presumptive taxation scheme. Under the “Financial Particulars of the Business” section, CBDT has added a new field that requires taxpayers to report their investments held up to March 31, 2026. The presumptive income-tax scheme simplifies tax filing for small businesses and specified professionals by allowing them to declare income at a fixed percentage of their turnover. #itr4 #incometaxreturn #itrfiling2026 #presumptivetaxation Important Playlists National News: https://www.youtube.com/playlist?list=PLK5e1a2965YXb9Oh62yur4MRCdRLL6gCt Business News: https://www.youtube.com/playlist?list=PLK5e1a2965YVXM88oXiuA1JMLZtODGP1y World News: https://www.youtube.com/playlist?list=PLK5e1a2965YW0Swy6-R3i50F5FbtDRiEe BS Decoded: https://www.youtube.com/playlist?list=PLK5e1a2965YWYuC7DEL8Lxl-rhiElowEE Want access to Business Standa

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