ITR-4 is a tax return form for individuals, Hindu Undivided Families (HUFs), and businesses in India who opt for the presumptive taxation scheme under Sections 44AD, 44AE, or 44ADA. It is designed for taxpayers with income from a profession or business where income is estimated based on a percentage of turnover or receipts, rather than detailed accounting. This form simplifies reporting for those engaged in professions like accountancy or engineering, or small businesses. ITR-4 requires reporting of income, deductions, and other relevant financial details. E-filing of ITR-4 is available on the official tax portal, ensuring a streamlined and compliant filing process.