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1. Overview

The pre-filling and filing of ITR-4 service is available to registered users on the e-Filing portal and through accesing offline utility. This service enables individual taxpayers, HUFs, and firms (other than LLPs) to file ITR-4 online through e-Filing portal.

This user manual covers the process for filing ITR-4 online.

2. Prerequisites for availing this service

  • Registered user on the e-Filing portal with valid user ID and password
  • Status of PAN is active
  • Link PAN and Aadhaar (Individual taxpayers)
  • Pre-validate at least one bank account and nominate it for refund (recommended)
  • Valid mobile number linked with Aadhaar / e-Filing portal / your bank / NSDL / CDSL (for e-Verification)
  • Download the offline utility or avail a third-party software (If using offline mode)

3. Form at a Glance

ITR-4 has six sections that you need to fill before submitting the form in online mode and a preview page where you can validate all your details filled. The sections are as follows:

  • Personal Information
  • Gross Total Income
  • Disclosures
  • Total Deductions
  • Taxes Paid
  • Total Tax Liability

Here is a quick tour of the various sections of ITR-4:

3.1 Personal Information

In the Personal Information section of the ITR, you need to verify the pre-filled data which is auto-filled from your e-Filing profile. You will not be able to edit some of your personal data directly in the form. However, you can make the necessary changes by going to your e-Filing profile. You can edit your contact details, filing type details, authorized representative, partner details (if applicable) and bank details in your e-Filing profile. 


3.2 Gross Total Income

In the Gross Total Income section, you need to review the pre-filled information and verify your income source details from salary / pension, house property, business or profession and other sources (such as interest income, family pension, etc.). You will also be required to enter the remaining / additional details including your exempt income, if any. 


Note: Some parts of this section will be greyed off depending on whether you're an HUF or a firm (other than LLP). 

3.3 Disclosures

In the Disclosures section, you need to provide details of financial particulars related to presumptive business, gross receipts reported for GST (optional) and exempt income.




3.4 Total Deductions

In the Total Deductions section, you need to add and verify any deductions you need to claim under Chapter VI-A of the Income Tax Act. 

3.4 Total Deductions

3.5 Taxes Paid

In the Taxes Paid section, you need to verify taxes paid by you in the previous year. Tax details include TDS from Salary / Other than Salary as furnished by the Payer, TCS, Advance Tax and Self-Assessment Tax.  

3.5 Tax Paid

3.6 Total Tax Liability

In the Total Tax Liability section, you will be able to view your computation of income, computation of tax and total tax, cess and interest. You need to check your tax liability details as per the sections you filled previously in the computation of tax section. 


4. How to Access and Submit ITR 4

You can file and submit your ITR through following methods:

  • Online Mode – through e-Filing portal 
  • Offline Mode – through Offline Utility 

Refer to the Offline Utility (for ITR1-7) user manual to learn more.

Follow the steps below to file and submit the ITR through online mode

Step 1: Log in to the e-Filing portal using your user ID and password.

Step 1

Step 2: On your Dashboard, click e-File > Income Tax Returns > File Income Tax Return.

Step 2

Step 3: Select Assessment Year as 2022 – 23 and Mode of Filing  as online and click Continue.

Step 3

Step 4:  In case you have already filled the Income Tax Return and it is pending for submission, click Resume Filing. In case you wish to discard the saved return and start preparing the return afresh click Start New Filing.



Step 5: Select Status as applicable to you and click Continue to proceed further.


Step 6: You have two options to select the type of Income Tax Return:

  • If you are not sure which ITR to file, you may opt wizard based return filing by clicking on Proceed button.Once the system helps you determine the correct ITR, you can proceed with filing your ITR.
Step 6 - 1

•    In case you are not aware which ITR or schedules are applicable to you or income and deductions details, your answers in response to a set of questions will guide you in determining the same and help in correct / error-free filing of ITR.
•    In case you are aware of the ITR or schedules applicable to you or Income and deductions details, you can skip the questionnaire.

Step 7:  Read the instructions to fill the form carefully and note the list of documents needed and click Let's Get Started. 


Step 8: Review your pre-filled data and edit it if necessary. Enter the remaining / additional data (if required) and click Confirm at the end of each section. 

Step 9: Enter your income and deduction details in the different section. After completing and confirming all the sections of the form, click Proceed.

Step 8

Step 10: Enter your income and deduction details in the different section. After completing and confirming all the sections of the form, click Proceed.

Step 9

Step 10a: In case there is a tax liability:

You will be shown a summary of your tax computation based on the details you provided. If there is tax liability payable based on the computation, you will get the Pay Now and Pay Later options at the bottom of the page. It is recommended to use Pay Now option

Step 9aProceed

Step 10b:

•    In case Kotak Mahindra Bank, Federal Bank, Bank of India, Bank of Maharashtra, Canara Bank, Indian Overseas Bank and Karur Vyasa Bank are your preferred banks, you will be taken to e-Pay Tax page on the portal for making tax payment after you click Continue. Refer to e-Pay Tax user manuals to learn more.
•    In case of any other preferred bank, you will be taken to NSDL website for making tax payment after you click Continue. Please ensure that after you make the tax payment, you need to resume ITR filing and enter the challan details (Amount, Challan No., BSR Code etc.) before submitting the ITR in order to claim the credit for the tax payment. 
•    If you opt to Pay Later, you can make the payment after filing your Income Tax Return, but there is a risk of being considered as an assessee in default, and liability to pay interest on tax payable may arise.

Step 11: In case there is no tax liability (No Demand / No Refund) or if you are eligible for a Refund
After paying tax, click Preview Return. If there is no tax liability payable, or if there is a refund based on tax computation, you will be taken to the Preview and Submit Your Return page.

Step 9b

Step 12: After successful payment through e-Filing portal a success message is displayed. Click Return to Filing to complete filing of ITR. 

Step 10

Step 13: Click Preview Return


Step 14: On the Preview and Submit Your Return page, Place , name and other details will be auto populated then select the declaration checkbox and click Proceed to Preview.


Note: If you have not involved a tax return preparer or TRP in preparing your return, you can leave the textboxes related to TRP blank.

Step 15: Preview your return and click Proceed to Validation.


Step 16: Once validated, on your Preview and Submit your Return page, click Proceed to Verification.


Note: You will be shown a list of errors in your return, if any. You need to go back to the form to correct the errors. If there are no errors, you can proceed to e-Verify your return by clicking Proceed to Verification.
Step 17: On the Complete your Verification page, select your preferred option and click Continue. 

It is mandatory to verify your return, and e-Verification (recommended option – e-Verify Now) is the easiest way to verify your ITR – it is quick, paperless, and safer than sending a signed physical ITR-V to CPC by speed post. 


Note: In case you select e-Verify Later, you can submit your return, however, you will be required to verify your return within 120 days of filing of your ITR.
Step 18: On the e-Verify page, select the option through which you want to e-Verify the return and click Continue. 

•    Refer to How to e-Verify user manual to learn more.
•    If you select Verify via ITR-V, you need to send a signed physical copy of your ITR-V to Centralized Processing Center, Income Tax Department, Bengaluru 560500 by normal / speed post within 120/30 days.
•    As per the notification 05/2022, if return is filed on or after  1st August, then the limit of 120 days is reduced to 30 days. If return is not verified within 30 days of submission of data, date of verification will be considered as date of filing and provisions of the Act will apply accordingly.
•    Please make sure you have pre-validated your bank account so that any refunds due maybe credited to your bank account.
•    Refer to My Bank Account user manual to learn more.
Once you e-Verify your return, a success message is displayed along with the Transaction ID and Acknowledgment Number. You will also receive a confirmation message on your mobile number and email ID registered on the e-Filing portal.



4. Related Topics