Who this guide is for
Quick decision: regular vs presumptive
Eligibility & limits (44AD/44ADA)
Pick the right ITR form (ITR-3 vs ITR-4)
Step-by-step filing flow for Jodhpur businesses
Audit triggers you must know (44AB)
Two real-world Jodhpur examples
Deadlines, late fees & e-verification
Documents checklist (downloadable)
Common mistakes we fix a lot
FAQs (Jodhpur edition)
Next step & local help

1. Who this guide is for

Marble/stone, textiles, handicrafts traders; kirana & retail; cafés; D2C/e-commerce sellers
Service providers: salons, repair shops, photographers, caterers, small agencies
Professionals: architects, doctors, designers, developers operating as individuals/HUFs

If you're a freelancer/consultant: also see ITR for Freelancers – Jodhpur.

2. Quick decision: regular vs presumptive

Regular (books of account)

Maintain books, claim actual expenses/depreciation, and compute net profit.
File ITR-3. Good when margins are thin or you need precise reporting (bank/VC).

Presumptive (no detailed books)

Declare a fixed % of turnover/receipts as income; books generally not required.
Businesses: 44AD (6% digital / 8% cash turnover). Professionals: 44ADA (50% of gross receipts). File ITR-4 (Sugam) if eligible.

Rule of thumb: If your true margin is ≤ the presumptive %, presumptive often wins on time, audit relief, and predictability.

3. Eligibility & limits (44AD/44ADA)

44AD (businesses): Eligible up to ₹3 crore if cash receipts ≤5% (i.e., ≥95% digital); otherwise standard cap ₹2 crore.
44ADA (professionals): Receipts up to ₹75 lakh if cash receipts ≤5%; otherwise ₹50 lakh.
44AE: Transporters owning ≤10 goods carriages (different presumptive rules).

Five-year caution (44AD): If you use 44AD and later don't declare presumptive profit in a subsequent year (and taxable income exceeds the basic exemption), you may lose 44AD for the next 5 AYs and may need books + audit. Plan your switch carefully.

4. Pick the right ITR form (ITR-3 vs ITR-4)

Situation	Use this form	Why
Business under presumptive 44AD/44AE	ITR-4 (Sugam)	Simple presumptive schedules
Profession under 44ADA	ITR-4 (Sugam)	50% deemed income schema
Regular books (any business/profession)	ITR-3	Full P&L, BS, depreciation
Ineligible for presumptive (limits/conditions)	ITR-3	Avoid defective return

Also note key ITR-4 ineligibilities (e.g., total income > ₹50L, >1 house property, certain capital gains, etc.).

5. Step-by-step filing flow for Jodhpur businesses

Step 1 – Choose scheme & form

Decide regular vs presumptive; pick ITR-3 or ITR-4.

Step 2 – Collect documents

Bank statements; UPI/POS & payment-gateway reports; sales/purchase registers; expense proofs; GST returns if registered; Form 26AS/AIS.

Step 3 – Login to portal

Go to incometax.gov.in → e-File → Income Tax Returns → File ITR (AY 2025–26).

Step 4 – Prefill & verify

Reconcile AIS/26AS with your books/gateway; fix mismatches before compute.

Step 5 – Enter income

Presumptive: report turnover/receipts; system computes deemed income (6%/8% for 44AD; 50% for 44ADA).
Regular: enter P&L, depreciation, interest, add-backs.

Step 6 – Claim deductions

80C/80D/80CCD(1B)/80G, etc.

Step 7 – Compute tax & pay challan

Compare old vs new regime; pick lower tax. Pay challan if tax payable > prepaid.

Step 8 – Submit & e-verify

Submit return, then e-verify within 30 days (Aadhaar OTP / bank EVC / DSC) or return becomes invalid.

Step 9 – Save documents

Save ITR-V & acknowledgment → keep with FY file.

6. Audit triggers you must know (44AB)

Standard audit: Business turnover > ₹1 crore (professionals > ₹50 lakh).
Higher ₹10 crore threshold if cash receipts AND cash payments ≤5% (≥95% digital) — a big relief for digital-first traders.
Presumptive users declaring below 6%/8% (44AD) or 50% (44ADA) with taxable income above basic exemption must maintain books + audit.

Takeaway: If you're mostly digital and under the presumptive caps, you can often avoid audit entirely.

7. Real-world Jodhpur examples

A) Sojati Gate marble trader (Business – considering 44AD)

FY turnover: ₹1.90 crore; 98% digital (POS/NEFT/UPI)
Rough books show margin ~7%
If 44AD → deemed income 6% of digital = ₹11.4 lakh
If regular → report ~₹13.3 lakh (with books, potential audit tests still apply)

Outcome: 44AD keeps compliance light and reduces tax base; trader chooses presumptive.

B) Clock Tower design studio (Professional – 44ADA)

Gross receipts: ₹58 lakh; 96% digital → under ₹75 lakh cap with 95% digital condition
44ADA → declare 50% of ₹58L = ₹29L; no detailed books
Regular route could land near ₹24–26L after expenses but needs full books and may trip audit depending on thresholds.

Outcome: Consistency + simplicity valued → 44ADA chosen, with a light internal expense log for discipline.

8. Deadlines, late fees & e-verification (AY 2025–26)

Task	Date (AY 2025-26)	Late fee (Sec 234F)
ITR due date (non-audit cases)	15 September 2025	—
Belated/Revised return	31 December 2025	₹1,000 (≤ ₹5L income) / ₹5,000 (> ₹5L)
ITR-U (Updated Return)	Within 48 months	Additional 25%–50% tax
E-verification	Within 30 days	Return becomes invalid

Pro tip: On presumptive, pay advance tax in time (100% by 15 March for 44ADA users) to avoid 234B/C interest.

9. Documents checklist (downloadable)

Business documents

Bank statements; UPI/POS & payment-gateway settlements; sales/purchase registers; expense bills; loan statements; GSTR-1/3B.

Professional documents

Invoices; receipts; TDS certificates (16A/26Q); rent agreement; expense proofs.

Common documents

PAN & Aadhaar (linked); previous ITR; Form 26AS & AIS; deduction proofs (80C/80D/80CCD(1B)/80G); HRA rent receipts.

Download PDF → Small-Business ITR Docs – Jodhpur (2025)

10. Common mistakes we fix a lot

Picking ITR-4 when ineligible (limits breached / multiple house properties / complex capital gains).
Reporting <6%/8% (44AD) or <50% (44ADA) with taxable income but skipping audit/books.
Ignoring AIS/26AS mismatches → adjustments/notices.
Claiming personal spends as business (mobile/fuel/travel) with no policy → disallowances.
Switching in/out of 44AD casually → 5-year restriction can block presumptive later.
Not e-verifying within 30 days → return becomes invalid.

Need help with mismatches? See Fix AIS/26AS Mismatches (Jodhpur).

11. FAQs (Jodhpur edition)

Q. Where is the Income-Tax Office in Jodhpur?

Aayakar Bhawan, Paota C Road, Jodhpur – 342010. (Commonly referred to as "Lal Maidan, Paota C Road".)

Q. I have an Amazon storefront and a small outlet. Can I use 44AD?

Yes, if combined turnover meets 44AD limits/conditions (including the 95% digital rule for the ₹3 crore cap).

Q. Can I claim depreciation under presumptive?

Depreciation is deemed allowed in presumptive income (no separate claim). Chapter VI-A deductions (80C/80D/80G etc.) can still apply.

Q. Do I need GST to file ITR?

No. ITR is income-tax; GST is separate. If registered, ensure ITR ↔ GST figures are consistent.

Q. How long should I keep records?

Keep ITR + key proofs for at least 6 years (longer if foreign assets/complex matters). This aligns with typical reassessment windows.

12. Next step & local help

Want a 20-minute eligibility check (free)?

We'll confirm if 44AD/44ADA fits you, estimate tax under old vs new regime, and file your ITR end-to-end.

Ready to file stress-free?

Rangaco's Jodhpur office can e-file your return, review deductions, and chase refunds—so you don't have to.

WhatsApp Us

References

CBDT extended AY 2025–26 due date to 15 Sep 2025 (Circular 06/2025; PIB).
ITR-4 FAQs (official portal): 44AD ₹3 cr (≤5% cash), 44ADA ₹75L (≤5% cash), due date & rules.
Tax audit threshold ₹10 cr when cash receipts/payments ≤5%.
E-verification window 30 days.
ITR-U window 48 months (latest coverage).
Late fee u/s 234F ₹1,000/₹5,000.

Small-Business ITR Filing in Jodhpur (AY 2025–26): Presumptive Tax (44AD/44ADA), Audit Triggers & Step-by-Step Guide

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